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 64.21 (%).Trend:Increase 69.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.5 (%).Trend:Decrease 13.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46.02 (%).Trend:Decrease 17.08% than previous quarter

Overall: decreasing (-28.33%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 242.86 (%).Trend:Increase 119.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 171.69 (%).Trend:Decrease 29.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 132.82 (%).Trend:Decrease 22.64% than previous quarter

Overall: decreasing (-45.31%). 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 -1563.2 (%).Trend:Increase 9.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1193.37 (%).Trend:Decrease 23.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1010.07 (%).Trend:Decrease 15.36% than previous quarter

Overall: increasing (-35.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.3 (%).Trend:Decrease 55.06% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.48 (%).Trend:Increase 51.94% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.3 (%).Trend:Increase 26.08% than previous quarter

Overall: increasing (91.58%). Fluctuation: **Significant** (high 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 -586.35 (%).Trend:Decrease 43.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -635.07 (%).Trend:Increase 8.31% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -697.65 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (18.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.23 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.15 (USD).Trend:Decrease 34.78% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.03 (USD).Trend:Decrease 80.0% than previous quarter

Overall: decreasing (-86.96%). Fluctuation: **Significant** (high variation).



In Q1 2021 to Q3 2021, liabilities on revenue decreased by 28.33% (moderate fluctuation), while current assets on revenue decreased significantly (-45.31%). The ratio of retained earnings to revenue increased (less negative) by 35.38% (significant fluctuation).  SG&A expense ratio increased significantly (91.58%). Retained earnings on assets decreased by 18.98% (significant fluctuation).  Earnings per share drastically decreased by 86.96%.