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 26.89 (%).Trend:Decrease 100.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 20.76 (%).Trend:Decrease 22.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.06 (%).Trend:Increase 64.07% than previous quarter

Overall: increasing (26.66%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 254.47 (%).Trend:Decrease 101.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 194.3 (%).Trend:Decrease 23.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 164.32 (%).Trend:Decrease 15.43% than previous quarter

Overall: decreasing (-35.43%). Fluctuation: **Neutral** (moderate 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 -731.63 (%).Trend:Decrease 100.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -595.15 (%).Trend:Decrease 18.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -604.56 (%).Trend:Increase 1.58% than previous quarter

Overall: increasing (-17.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -279.11 (%).Trend:Decrease 62.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -297.79 (%).Trend:Increase 6.69% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -357.63 (%).Trend:Increase 20.09% than previous quarter

Overall: decreasing (28.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data reveals significant fluctuations in key financial metrics from Q1 2021 to Q3 2021. Liabilities on Revenue show a net increase despite quarterly decreases, while current assets on revenue consistently decrease.  Cost efficiency metrics, specifically the ratio of retained earnings to revenue, and retained earnings on assets, show significant volatility and overall negative trends.