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 240.84 (%).Trend:Increase 1457.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.3 (%).Trend:Decrease 72.06% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.97 (%).Trend:Decrease 70.33% than previous quarter

Overall: decreasing (-91.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 392.18 (%).Trend:Increase 918.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.57 (%).Trend:Decrease 71.55% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 42.61 (%).Trend:Decrease 61.81% than previous quarter

Overall: decreasing (-89.14%). 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 -309.72 (%).Trend:Increase 1018.12% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -66.28 (%).Trend:Decrease 78.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -34.78 (%).Trend:Decrease 47.53% than previous quarter

Overall: increasing (-88.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 67.79 (%).Trend:Increase 115.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.66 (%).Trend:Decrease 47.4% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.84 (%).Trend:Decrease 7.91% than previous quarter

Overall: decreasing (-51.56%). Fluctuation: **Significant** (high 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 -35.98 (%).Trend:Increase 10.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.19 (%).Trend:Decrease 13.31% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -35.23 (%).Trend:Increase 12.95% than previous quarter

Overall: increasing (-2.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2021 to Q3 2021 indicates considerable volatility. Working capital efficiency (liabilities and current assets on revenue) shows significant declines. Cost efficiency (retained earnings to revenue and SG&A) displays notable decreases with sharp changes in Q1. Investment efficiency (retained earnings on assets) has a slight upward trend, but with substantial volatility.