Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 104.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.78 (%).Trend:Decrease 46.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 69.99 (%).Trend:Increase 25.48% than previous quarter

Overall: decreasing (-33.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 551.42 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 454.93 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 381.24 (%).Trend:Decrease 16.2% than previous quarter

Overall: decreasing (-30.86%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2110.53 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1643.42 (%).Trend:Decrease 22.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1736.84 (%).Trend:Increase 5.68% than previous quarter

Overall: increasing (-17.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.47 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.66 (%).Trend:Increase 33.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 115.71 (%).Trend:Increase 38.31% than previous quarter

Overall: increasing (85.22%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets -296.49 (%).Trend:Decrease 51.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -286.31 (%).Trend:Decrease 3.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -347.81 (%).Trend:Increase 21.48% than previous quarter

Overall: decreasing (17.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance data from Q1 2021 to Q3 2021 indicates a period of substantial and varied financial performance. Significant decreases in liabilities and current assets are observed, while the cost efficiency ratio demonstrates an increase, despite notable fluctuations. SG&A expenses showed significant upward movement. Investment efficiency exhibits a declining trend with considerable variations.  The data's substantial fluctuations highlight the need for a thorough analysis to identify anomalies or shifts in strategy.