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 134.11 (%).Trend:Increase 187.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.65 (%).Trend:Decrease 46.57% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.86 (%).Trend:Decrease 45.76% than previous quarter

Overall: decreasing (-71.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1773.1 (%).Trend:Increase 397.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 906.12 (%).Trend:Decrease 48.9% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 572.36 (%).Trend:Decrease 36.83% than previous quarter

Overall: decreasing (-67.72%). 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 -947.77 (%).Trend:Increase 139.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -513.08 (%).Trend:Decrease 45.86% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -355.6 (%).Trend:Decrease 30.69% than previous quarter

Overall: increasing (-62.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.5 (%).Trend:Increase 5.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 76.54 (%).Trend:Increase 7.05% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.62 (%).Trend:Increase 4.02% than previous quarter

Overall: increasing (11.36%). 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 -48.41 (%).Trend:Decrease 46.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -51.09 (%).Trend:Increase 5.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.88 (%).Trend:Increase 9.38% than previous quarter

Overall: decreasing (15.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2021 data shows substantial volatility.  Liabilities and current assets on revenue decreased dramatically overall, yet experienced large quarter-to-quarter swings. Cost efficiency metrics were erratic; retained earnings to revenue improved (though remained negative), while SG&A expenses rose modestly. Investment efficiency, as measured by retained earnings on assets, declined considerably.