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 81.51 (%).Trend:Increase 290.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.12 (%).Trend:Decrease 42.19% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.36 (%).Trend:Decrease 33.45% than previous quarter

Overall: decreasing (-61.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 177.55 (%).Trend:Increase 223.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.75 (%).Trend:Increase 25.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 141.03 (%).Trend:Decrease 36.69% than previous quarter

Overall: decreasing (-20.57%). Fluctuation: **Neutral** (moderate 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 -1830.12 (%).Trend:Increase 181.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -871.51 (%).Trend:Decrease 52.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -586.49 (%).Trend:Decrease 32.7% than previous quarter

Overall: increasing (-67.95%). 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 -514.86 (%).Trend:Decrease 3.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -270.97 (%).Trend:Decrease 47.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -281.71 (%).Trend:Increase 3.96% than previous quarter

Overall: increasing (-45.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1 2021 to Q3 2021 shows volatility across working capital efficiency, cost efficiency, and investment efficiency. Liabilities on revenue decreased significantly after a large increase in Q1 2021.  Current assets on revenue also demonstrated a decreasing trend following an earlier significant increase.  The ratio of retained earnings to revenue displays a considerable decline with large variations.  Investment efficiency (retained earnings on assets) shows a similar pattern of fluctuation throughout the period.