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 188.06 (%).Trend:Increase 263.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.34 (%).Trend:Decrease 62.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 57.94 (%).Trend:Decrease 18.78% than previous quarter

Overall: decreasing (-69.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 392.33 (%).Trend:Increase 463.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180.07 (%).Trend:Decrease 54.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 130.85 (%).Trend:Decrease 27.33% than previous quarter

Overall: decreasing (-66.65%). 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 192.34 (%).Trend:Increase 170.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 97.63 (%).Trend:Decrease 49.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 59.62 (%).Trend:Decrease 38.93% than previous quarter

Overall: decreasing (-69.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 63.65 (%).Trend:Increase 12.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.22 (%).Trend:Decrease 11.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61.57 (%).Trend:Increase 9.52% than previous quarter

Overall: decreasing (-3.27%). 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 32.56 (%).Trend:Decrease 34.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.06 (%).Trend:Increase 10.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 31.77 (%).Trend:Decrease 11.9% than previous quarter

Overall: decreasing (-2.43%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial data (Q1-Q3 2021) reveals significant decreases in key working capital efficiency ratios (liabilities and current assets on revenue, both down ~67%).  Cost efficiency, reflected in the ratio of retained earnings to revenue, also declined sharply (-69%).  Conversely,  SG&A expenses and retained earnings on assets demonstrated minor decreases and low volatility. The substantial declines in working capital and retained earnings necessitate further investigation.