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 65.23 (%).Trend:Increase 62.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 24.25 (%).Trend:Decrease 62.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.04 (%).Trend:Decrease 17.36% than previous quarter

Overall: decreasing (-69.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 263.14 (%).Trend:Increase 120.11% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 278.39 (%).Trend:Increase 5.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 174.28 (%).Trend:Decrease 37.4% than previous quarter

Overall: decreasing (-33.77%). 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 -499.79 (%).Trend:Increase 118.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -237.25 (%).Trend:Decrease 52.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -168.28 (%).Trend:Decrease 29.07% than previous quarter

Overall: increasing (-66.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.87 (%).Trend:Decrease 23.87% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.48 (%).Trend:Decrease 2.63% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.78 (%).Trend:Increase 6.41% than previous quarter

Overall: increasing (3.61%). 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 -137.21 (%).Trend:Increase 3.88% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -74.47 (%).Trend:Decrease 45.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -85.59 (%).Trend:Increase 14.93% than previous quarter

Overall: increasing (-37.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement data from Q1 2021 to Q3 2021 shows fluctuations in working capital efficiency.  Liabilities on revenue decreased significantly. Current assets on revenue also decreased.  Cost efficiency displays substantial changes in the ratio of retained earnings to revenue.  Selling, general, and administrative (SG&A) expense ratios show a moderate increase.  Finally, investment efficiency demonstrates notable fluctuations in retained earnings on assets.