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 159.39 (%).Trend:Increase 635.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 56.57 (%).Trend:Decrease 64.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.53 (%).Trend:Decrease 33.66% than previous quarter

Overall: decreasing (-76.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 581.73 (%).Trend:Increase 1166.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 181.3 (%).Trend:Decrease 68.83% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 109.45 (%).Trend:Decrease 39.63% than previous quarter

Overall: decreasing (-81.19%). 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 -27.7 (%).Trend:Decrease 312.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1.22 (%).Trend:Decrease 95.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4.51 (%).Trend:Decrease 469.67% than previous quarter

Overall: increasing (-116.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75.83 (%).Trend:Increase 89.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.45 (%).Trend:Decrease 34.79% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.62 (%).Trend:Decrease 7.75% than previous quarter

Overall: decreasing (-39.84%). 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 -2.39 (%).Trend:Decrease 121.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.35 (%).Trend:Decrease 85.36% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 2.19 (%).Trend:Decrease 725.71% than previous quarter

Overall: increasing (-191.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 reveals significant fluctuations across key metrics. Liabilities on revenue and current assets on revenue both decreased substantially (-76.45% and -81.19% respectively). Conversely, the ratio of retained earnings to revenue showed a substantial increase (-116.28%), while SG&A expense ratio decreased (-39.84%).  Retained earnings on assets also increased significantly (-191.63%).  High variability necessitates further investigation.