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 265.64 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 273.73 (%).Trend:Increase 3.05% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 337.68 (%).Trend:Increase 23.36% than previous quarter

Overall: increasing (27.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 5464.73 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5150.29 (%).Trend:Decrease 5.75% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 4637.69 (%).Trend:Decrease 9.95% than previous quarter

Overall: decreasing (-15.13%). Fluctuation: **Little** (low 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 -7080.0 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7670.67 (%).Trend:Increase 8.34% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -8182.67 (%).Trend:Increase 6.67% than previous quarter

Overall: decreasing (15.57%). 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 -115.05 (%).Trend:Increase 25.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -109.34 (%).Trend:Decrease 4.96% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -125.1 (%).Trend:Increase 14.41% than previous quarter

Overall: decreasing (8.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 reveals a 27.12% increase in liabilities on revenue, with moderate fluctuation. Conversely, current assets on revenue decreased by 15.13%, showing low variation.  Cost efficiency metrics indicate a significant 15.57% decrease in the ratio of retained earnings to revenue and an 8.74% decrease in retained earnings on assets, both with high fluctuation.  These trends require further examination.