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 121.8 (%).Trend:Increase 183.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.01 (%).Trend:Decrease 43.34% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 49.04 (%).Trend:Decrease 28.94% than previous quarter

Overall: decreasing (-59.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 825.66 (%).Trend:Increase 123.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 394.5 (%).Trend:Decrease 52.22% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 417.12 (%).Trend:Increase 5.73% than previous quarter

Overall: decreasing (-49.48%). 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 -333.55 (%).Trend:Increase 163.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -170.75 (%).Trend:Decrease 48.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -130.36 (%).Trend:Decrease 23.65% than previous quarter

Overall: increasing (-60.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -32.76 (%).Trend:Increase 16.21% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -34.3 (%).Trend:Increase 4.7% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -26.06 (%).Trend:Decrease 24.02% than previous quarter

Overall: increasing (-20.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021 to Q3 2021 reveals significant fluctuations across key metrics.  Liabilities on revenue decreased substantially (-59.74%), while current assets on revenue also declined (-49.48%). Conversely, the ratio of retained earnings to revenue showed an overall increase (-60.92%), and retained earnings on assets increased (-20.45%).  All show high variability.