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 106.4 (%).Trend:Increase 168.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.86 (%).Trend:Decrease 38.1% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.34 (%).Trend:Decrease 34.19% than previous quarter

Overall: decreasing (-59.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1500.6 (%).Trend:Increase 323.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 711.88 (%).Trend:Decrease 52.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 434.54 (%).Trend:Decrease 38.96% than previous quarter

Overall: decreasing (-71.04%). 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 -1778.19 (%).Trend:Increase 177.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -899.86 (%).Trend:Decrease 49.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -604.59 (%).Trend:Decrease 32.81% than previous quarter

Overall: increasing (-66.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.76 (%).Trend:Increase 3.92% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.94 (%).Trend:Decrease 3.33% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.76 (%).Trend:Decrease 0.22% than previous quarter

Overall: decreasing (-3.54%). 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 -108.0 (%).Trend:Decrease 30.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -114.85 (%).Trend:Increase 6.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -125.76 (%).Trend:Increase 9.5% than previous quarter

Overall: decreasing (16.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021 to Q3 2021 shows a substantial decrease in both Liabilities on Revenue (-59.27%) and Current assets on Revenue (-71.04%), with significant volatility in both.  The Ratio of Retained Earnings to Revenue shows a considerable increase of -66%, again with significant fluctuation.  SG&A expenses decreased minimally (-3.54%), showing little fluctuation. Retained Earning on Assets decreased by 16.44%, with significant variation.