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 117.25 (%).Trend:Increase 86.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.72 (%).Trend:Decrease 44.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.24 (%).Trend:Decrease 34.73% than previous quarter

Overall: decreasing (-63.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 153.85 (%).Trend:Increase 120.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.51 (%).Trend:Decrease 52.22% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48.06 (%).Trend:Decrease 34.62% than previous quarter

Overall: decreasing (-68.76%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.14 (%).Trend:Decrease 16.91% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.22 (%).Trend:Decrease 5.17% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.57 (%).Trend:Increase 0.99% than previous quarter

Overall: decreasing (-4.23%). 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
Earning Per Share


The financial statements presented demonstrate considerable volatility in working capital efficiency.  Liabilities and current assets on revenue exhibit a significant downward trend followed by an upward shift in Q1 2021.  Cost efficiency, however, presents a consistent downward trend in the SG&A expense ratio, with limited variability.  Investment efficiency data is incomplete.