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 26.89 (%).Trend:Decrease 100.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 20.76 (%).Trend:Decrease 22.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.06 (%).Trend:Increase 64.07% than previous quarter

Overall: increasing (26.66%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 254.47 (%).Trend:Decrease 101.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 194.3 (%).Trend:Decrease 23.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 164.32 (%).Trend:Decrease 15.43% than previous quarter

Overall: decreasing (-35.43%). 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 -731.63 (%).Trend:Decrease 100.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -595.15 (%).Trend:Decrease 18.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -604.56 (%).Trend:Increase 1.58% than previous quarter

Overall: increasing (-17.37%). 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 -279.11 (%).Trend:Decrease 62.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -297.79 (%).Trend:Increase 6.69% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -357.63 (%).Trend:Increase 20.09% than previous quarter

Overall: decreasing (28.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data from Q1 2021 to Q3 2021 shows an overall increase in liabilities on revenue (26.66%) and a decrease in current assets on revenue (-35.43%), both with moderate fluctuation.  However, cost efficiency metrics (ratio of retained earnings to revenue and retained earnings on assets) indicate significant negative trends and high variability.