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 55.34 (%).Trend:Increase 184.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.37 (%).Trend:Decrease 48.74% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.34 (%).Trend:Decrease 31.83% than previous quarter

Overall: decreasing (-65.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 87.55 (%).Trend:Increase 188.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 45.43 (%).Trend:Decrease 48.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.3 (%).Trend:Decrease 28.9% than previous quarter

Overall: decreasing (-63.11%). 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 -13.55 (%).Trend:Increase 156.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4.39 (%).Trend:Decrease 67.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1.42 (%).Trend:Decrease 67.65% than previous quarter

Overall: increasing (-89.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Decrease 6.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.7 (%).Trend:Decrease 0.7% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.49 (%).Trend:Decrease 1.34% than previous quarter

Overall: decreasing (-2.02%). 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 -3.9 (%).Trend:Decrease 11.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.61 (%).Trend:Decrease 33.08% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.28 (%).Trend:Decrease 50.96% than previous quarter

Overall: increasing (-67.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021-Q3 2021 financial data demonstrates significant fluctuations.  Liabilities on revenue decreased substantially (-65.05%), as did current assets on revenue (-63.11%), both showing high variability. Cost efficiency reveals a large negative increase (-89.52%) in retained earnings to revenue, while SG&A expenses decreased only slightly (-2.02%).  Investment efficiency displays a significant negative increase (-67.18%) in retained earnings on assets, also characterized by high variability.