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 78.38 (%).Trend:Increase 219.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.85 (%).Trend:Decrease 37.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.72 (%).Trend:Decrease 37.11% than previous quarter

Overall: decreasing (-60.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 537.29 (%).Trend:Increase 405.97% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.92 (%).Trend:Decrease 64.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 97.77 (%).Trend:Decrease 49.32% than previous quarter

Overall: decreasing (-81.8%). Fluctuation: **Significant** (high 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 -115.48 (%).Trend:Increase 308.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -45.66 (%).Trend:Decrease 60.46% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -26.4 (%).Trend:Decrease 42.18% than previous quarter

Overall: increasing (-77.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Increase 44.59% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Decrease 20.95% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Decrease 9.43% than previous quarter

Overall: decreasing (-28.4%). Fluctuation: **Neutral** (moderate 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 -6.93 (%).Trend:Increase 14.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.4 (%).Trend:Decrease 7.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -6.78 (%).Trend:Increase 5.94% than previous quarter

Overall: increasing (-2.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.05 (USD).Trend:Increase 400.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.03 (USD).Trend:Decrease 40.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.14 (USD).Trend:Decrease 566.67% than previous quarter

Overall: increasing (-380.0%). Fluctuation: **Significant** (high variation).



The report covers Q1 2021 to Q3 2021. Liabilities on revenue decreased significantly (-60.81%), with high variation. Current assets on revenue also decreased significantly (-81.8%), showing high fluctuation. The ratio of retained earnings to revenue increased (-77.14%), with significant variation. The SG&A expense ratio decreased (-28.4%) with moderate fluctuation. Retained earnings on assets increased slightly (-2.16%), but with significant variation.  Earnings per share showed a significant increase (-380%) and high fluctuation.