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 245.43 (%).Trend:Increase 177.95% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 129.13 (%).Trend:Decrease 47.39% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 97.76 (%).Trend:Decrease 24.29% than previous quarter

Overall: decreasing (-60.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 818.13 (%).Trend:Increase 150.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 657.99 (%).Trend:Decrease 19.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 402.47 (%).Trend:Decrease 38.83% than previous quarter

Overall: decreasing (-50.81%). 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 -382.97 (%).Trend:Increase 173.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -204.33 (%).Trend:Decrease 46.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -146.47 (%).Trend:Decrease 28.32% than previous quarter

Overall: increasing (-61.75%). 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 -40.89 (%).Trend:Increase 1.77% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -28.55 (%).Trend:Decrease 30.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.05 (%).Trend:Increase 1.75% than previous quarter

Overall: increasing (-28.96%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 data reveals significant declines in both liabilities (-60.17%) and current assets (-50.81%) on revenue.  However, cost efficiency metrics exhibit contrasting trends: the ratio of retained earnings to revenue shows an overall increase (-61.75%), and retained earnings on assets also increased (-28.96%).  This period demonstrates high volatility and requires further investigation.