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


Financial statements reveal a concerning fluctuation in working capital efficiency, with significant changes in both liabilities and current assets on revenue from Q1 to Q3 2021.  A consistent downward trend is seen in cost efficiency, specifically in the SG&A expense ratio, although the fluctuation is minimal.  Critical investment efficiency data, including retained earnings on assets and earnings per share, is absent from the provided statements.