Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 395.78 (%).Trend:Increase 177.94% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.51 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 128.79 (%).Trend:Decrease 33.1% than previous quarter

Overall: decreasing (-67.46%). 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 -324.67 (%).Trend:Increase 147.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -157.63 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -105.32 (%).Trend:Decrease 33.19% than previous quarter

Overall: increasing (-67.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.52 (%).Trend:Decrease 1.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.06 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Increase 3.1% than previous quarter

Overall: increasing (0.67%). 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
Year 2021 Quarter 1: Retained Earning on Assets -40.28 (%).Trend:Decrease 16.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -40.29 (%).Trend:Increase 0.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.04 (%).Trend:Decrease 0.62% than previous quarter

Overall: increasing (-0.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 financial performance reveals significant volatility.  Working capital efficiency decreased significantly, as current assets on revenue fluctuated dramatically. Cost efficiency, measured by retained earnings on revenue, also showed high volatility with a slight overall increase.  SG&A expense ratios decreased overall, demonstrating a relative stability amidst the fluctuations.  Investment efficiency, represented by retained earnings on assets, showed a slight upward trend but considerable variation between quarters. These results point to a need for further investigation into the factors causing this volatility.