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 109.62 (%).Trend:Increase 55.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.26 (%).Trend:Decrease 38.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 44.14 (%).Trend:Decrease 34.37% than previous quarter

Overall: decreasing (-59.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 519.58 (%).Trend:Increase 58.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 251.37 (%).Trend:Decrease 51.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 263.28 (%).Trend:Increase 4.74% than previous quarter

Overall: decreasing (-49.33%). 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 -647.99 (%).Trend:Increase 111.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -373.71 (%).Trend:Decrease 42.33% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -287.32 (%).Trend:Decrease 23.12% than previous quarter

Overall: increasing (-55.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.12 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.11 (%).Trend:Increase 12.64% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 80.51 (%).Trend:Increase 0.5% than previous quarter

Overall: increasing (13.2%). 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 -110.46 (%).Trend:Increase 26.5% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -129.42 (%).Trend:Increase 17.16% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -99.13 (%).Trend:Decrease 23.4% than previous quarter

Overall: increasing (-10.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021-Q3 2021 data reveals significant fluctuations. Liabilities on revenue decreased sharply (-59.73%), and current assets decreased considerably (-49.33%).  The ratio of retained earnings to revenue increased (-55.66%), demonstrating significant variability. SG&A expense ratio increased (13.2%) with little fluctuation. Retained earnings on assets increased (-10.26%) with significant fluctuation.