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 143.98 (%).Trend:Increase 19.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.36 (%).Trend:Decrease 32.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 65.59 (%).Trend:Decrease 32.63% than previous quarter

Overall: decreasing (-54.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 106.71 (%).Trend:Increase 150.79% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.41 (%).Trend:Decrease 40.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.03 (%).Trend:Decrease 28.99% than previous quarter

Overall: decreasing (-57.8%). 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 -50.23 (%).Trend:Decrease 93.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -36.04 (%).Trend:Decrease 28.25% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -15.42 (%).Trend:Decrease 57.21% than previous quarter

Overall: increasing (-69.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.11 (%).Trend:Decrease 43.17% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Decrease 5.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.08 (%).Trend:Decrease 4.45% than previous quarter

Overall: decreasing (-9.27%). Fluctuation: **Little** (low 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 -6.82 (%).Trend:Decrease 95.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -10.12 (%).Trend:Increase 48.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -6.73 (%).Trend:Decrease 33.5% than previous quarter

Overall: increasing (-1.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.13 (USD).Trend:Decrease 97.15% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.46 (USD).Trend:Increase 117.7% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.23 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (8.85%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q1 2021 to Q3 2021 shows a declining trend in both liabilities and current assets on revenue.  Cost efficiency indicates a significant drop in retained earnings to revenue, despite a slight decrease in SG&A expense ratio.  Investment efficiency exhibits substantial quarterly variations in retained earnings on assets.  Earnings per share also demonstrate a negative trend with considerable fluctuations across the reporting period.