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 198.9 (%).Trend:Increase 185.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.74 (%).Trend:Decrease 50.86% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 66.09 (%).Trend:Decrease 32.38% than previous quarter

Overall: decreasing (-66.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 346.66 (%).Trend:Increase 179.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 173.37 (%).Trend:Decrease 49.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 256.85 (%).Trend:Increase 48.15% than previous quarter

Overall: decreasing (-25.91%). 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 -178.37 (%).Trend:Increase 143.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -92.18 (%).Trend:Decrease 48.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -62.44 (%).Trend:Decrease 32.26% than previous quarter

Overall: increasing (-64.99%). 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 -36.17 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -38.51 (%).Trend:Increase 6.47% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.88 (%).Trend:Decrease 45.78% than previous quarter

Overall: increasing (-42.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q1-Q3 2021 shows significant volatility. Liabilities on revenue decreased considerably after a sharp rise in Q1 2021, and current assets showed similar fluctuations. Cost efficiency, based on the retained earnings to revenue ratio, shows an overall increase despite the negative values, with substantial variation.  Investment efficiency shows a slight overall upward trend, but with significant fluctuations.