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 278.49 (%).Trend:Increase 205.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 136.92 (%).Trend:Decrease 50.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 86.82 (%).Trend:Decrease 36.59% than previous quarter

Overall: decreasing (-68.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 232.74 (%).Trend:Increase 236.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.68 (%).Trend:Decrease 48.15% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.57 (%).Trend:Decrease 34.89% than previous quarter

Overall: decreasing (-66.24%). 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 -710.28 (%).Trend:Increase 191.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -348.93 (%).Trend:Decrease 50.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -230.26 (%).Trend:Decrease 34.01% than previous quarter

Overall: increasing (-67.58%). 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 -137.4 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -136.54 (%).Trend:Decrease 0.63% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -139.85 (%).Trend:Increase 2.42% than previous quarter

Overall: decreasing (1.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1-Q3 2021 exhibited significant volatility.  Working capital efficiency declined in both liabilities and current assets, particularly with a substantial rise in Q1.  Cost efficiency (retained earnings to revenue) saw increases overall (with negative values).  Investment efficiency showed a slightly decreasing trend, though with significant variations.  Analyzing the reasons for these shifts is vital for informed decision-making.