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 380.73 (%).Trend:Increase 1390.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 314.18 (%).Trend:Decrease 17.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 285.82 (%).Trend:Decrease 9.03% than previous quarter

Overall: decreasing (-24.93%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2704.77 (%).Trend:Increase 1958.11% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1891.69 (%).Trend:Decrease 30.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1350.93 (%).Trend:Decrease 28.59% than previous quarter

Overall: decreasing (-50.05%). 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 -4577.76 (%).Trend:Increase 2797.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4170.27 (%).Trend:Decrease 8.9% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -3776.49 (%).Trend:Decrease 9.44% than previous quarter

Overall: increasing (-17.5%). 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 -125.19 (%).Trend:Increase 29.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -157.0 (%).Trend:Increase 25.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -190.94 (%).Trend:Increase 21.62% than previous quarter

Overall: decreasing (52.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q1 2021 and Q3 2021,  liabilities on revenue showed a net decrease (-24.93%), albeit with fluctuating quarterly changes. Current assets on revenue decreased by -50.05% with significant variation.  The ratio of retained earnings to revenue showed a net increase of -17.5%, despite significant fluctuations. Retained earnings on assets decreased substantially (-52.52%) with high variance.