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 160.86 (%).Trend:Increase 547.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.19 (%).Trend:Decrease 55.12% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 45.83 (%).Trend:Decrease 36.51% than previous quarter

Overall: decreasing (-71.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 90.37 (%).Trend:Increase 70.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 60.98 (%).Trend:Decrease 32.52% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 55.19 (%).Trend:Decrease 9.49% than previous quarter

Overall: decreasing (-38.93%). 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 -222.83 (%).Trend:Increase 1035.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -134.4 (%).Trend:Decrease 39.68% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -65.16 (%).Trend:Decrease 51.52% than previous quarter

Overall: increasing (-70.76%). 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 -18.18 (%).Trend:Increase 166.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.99 (%).Trend:Increase 15.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -18.47 (%).Trend:Decrease 12.01% than previous quarter

Overall: decreasing (1.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.76 (USD).Trend:Decrease 24.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.22 (USD).Trend:Increase 60.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.13 (USD).Trend:Decrease 7.38% than previous quarter

Overall: decreasing (48.68%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 71.51% overall but with large quarter-to-quarter changes.  Current assets on revenue also decreased by 38.93% overall, with similar significant quarter-to-quarter fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increasing trend (-70.76%) but with highly variable results. Invest efficiency, represented by retained earnings on assets, shows a decreasing trend (1.6%) with large quarter-to-quarter changes. Earning per share also decreased by 48.68%, showing significant variation.