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 21.43 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 21.01 (%).Trend:Decrease 1.96% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 17.23 (%).Trend:Decrease 17.99% than previous quarter

Overall: decreasing (-19.6%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 18.37 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 7.2 (%).Trend:Decrease 60.81% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 5.2 (%).Trend:Decrease 27.78% than previous quarter

Overall: decreasing (-71.69%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.4 (%).Trend:Increase 6.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.33 (%).Trend:Decrease 2.06% than previous quarter

Overall: increasing (4.72%). 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
Earning Per Share


The provided Q1 2021 to Q3 2021 financial data demonstrates mixed results in financial performance. Liabilities on revenue decreased steadily with moderate fluctuation, while current assets displayed a significant, volatile decrease. Cost efficiency, however, indicated a slight upward trend in the SG&A expense ratio with minimal fluctuation.  This suggests a need for close monitoring of working capital management alongside potential cost-optimization strategies.