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 156.04 (%).Trend:Increase 734.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 59.18 (%).Trend:Decrease 62.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 103.43 (%).Trend:Increase 74.77% than previous quarter

Overall: decreasing (-33.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2760.62 (%).Trend:Increase 1736.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 943.54 (%).Trend:Decrease 65.82% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 704.07 (%).Trend:Decrease 25.38% than previous quarter

Overall: decreasing (-74.5%). 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 -2130.03 (%).Trend:Increase 1610.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -809.13 (%).Trend:Decrease 62.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -650.97 (%).Trend:Decrease 19.55% than previous quarter

Overall: increasing (-69.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.26 (%).Trend:Increase 592.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 68.85 (%).Trend:Decrease 18.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 74.14 (%).Trend:Increase 7.68% than previous quarter

Overall: decreasing (-12.01%). Fluctuation: **Neutral** (moderate 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 -73.89 (%).Trend:Decrease 3.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.51 (%).Trend:Increase 10.31% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -87.94 (%).Trend:Increase 7.89% than previous quarter

Overall: decreasing (19.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 102.22% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.05 (USD).Trend:Increase 400.0% than previous quarter

Overall: decreasing (400.0%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data reveals significant fluctuations. Liabilities on revenue decreased (-33.72%), current assets on revenue decreased (-74.5%), both with high variability.  The ratio of retained earnings to revenue increased (-69.44%), demonstrating high variation.  SG&A expense ratio decreased (-12.01%), showing moderate variation. Retained earnings on assets decreased (19.01%), with significant fluctuation. Earnings per share decreased sharply (400.0%), with significant volatility.