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 330.14 (%).Trend:Increase 334.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 157.38 (%).Trend:Decrease 52.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 122.88 (%).Trend:Decrease 21.92% than previous quarter

Overall: decreasing (-62.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 697.88 (%).Trend:Increase 325.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 314.66 (%).Trend:Decrease 54.91% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 214.38 (%).Trend:Decrease 31.87% than previous quarter

Overall: decreasing (-69.28%). 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 -2384.31 (%).Trend:Increase 421.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1264.18 (%).Trend:Decrease 46.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -902.54 (%).Trend:Decrease 28.61% than previous quarter

Overall: increasing (-62.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 79.01 (%).Trend:Increase 65.92% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 78.86 (%).Trend:Decrease 0.19% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 84.0 (%).Trend:Increase 6.52% than previous quarter

Overall: increasing (6.32%). 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 -198.36 (%).Trend:Increase 22.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -217.39 (%).Trend:Increase 9.59% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -230.74 (%).Trend:Increase 6.14% than previous quarter

Overall: decreasing (16.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Across Q1-Q3 2021, Liabilities on Revenue and Current Assets on Revenue decreased significantly, with high variability between quarters. The Ratio of Retained Earnings to Revenue also decreased significantly, despite a large initial increase in Q1. The SG&A Expense Ratio shows a small overall increase, with low fluctuation. Retained Earning on Assets decreased, displaying significant variation.