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 113.92 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.04 (%).Trend:Decrease 55.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.93 (%).Trend:Decrease 43.32% than previous quarter

Overall: decreasing (-74.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 704.7 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 341.59 (%).Trend:Decrease 51.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 214.46 (%).Trend:Decrease 37.22% than previous quarter

Overall: decreasing (-69.57%). 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 -771.73 (%).Trend:Increase 269.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -373.41 (%).Trend:Decrease 51.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -243.51 (%).Trend:Decrease 34.79% than previous quarter

Overall: increasing (-68.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.77 (%).Trend:Decrease 31.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.67 (%).Trend:Increase 5.39% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.09 (%).Trend:Decrease 4.55% than previous quarter

Overall: increasing (0.6%). 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 -85.6 (%).Trend:Increase 129.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.67 (%).Trend:Decrease 1.09% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -85.29 (%).Trend:Increase 0.73% than previous quarter

Overall: increasing (-0.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.11 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 90.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.36 (USD).Trend:Increase 71.43% than previous quarter

Overall: decreasing (227.27%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 data reveals significant volatility across working capital, cost, and investment efficiency.  Liabilities on revenue decreased by 74.6%, while current assets on revenue fell by 69.57%, suggesting potential liquidity issues.  Cost efficiency, as measured by retained earnings on revenue, showed considerable fluctuation, although SG&A expenses remained relatively stable. Investment efficiency was marked by significant drops in earnings per share and volatile retained earnings on assets.