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 266.59 (%).Trend:Increase 269.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 126.74 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 82.42 (%).Trend:Decrease 34.97% than previous quarter

Overall: decreasing (-69.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1098.5 (%).Trend:Increase 180.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 596.37 (%).Trend:Decrease 45.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 289.14 (%).Trend:Decrease 51.52% than previous quarter

Overall: decreasing (-73.68%). 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 -4780.63 (%).Trend:Increase 240.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2541.5 (%).Trend:Decrease 46.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1457.05 (%).Trend:Decrease 42.67% than previous quarter

Overall: increasing (-69.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.87 (%).Trend:Increase 27.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 161.75 (%).Trend:Decrease 0.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 130.8 (%).Trend:Decrease 19.13% than previous quarter

Overall: decreasing (-19.19%). 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 -404.49 (%).Trend:Increase 33.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -406.73 (%).Trend:Increase 0.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -479.1 (%).Trend:Increase 17.79% than previous quarter

Overall: decreasing (18.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2021, liabilities on revenue and current assets on revenue decreased significantly with high variation. The ratio of retained earnings to revenue increased significantly, also with high variation. The SG&A expense ratio decreased moderately. Retained earnings on assets decreased significantly, exhibiting high variation.