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 102.65 (%).Trend:Increase 258.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.98 (%).Trend:Decrease 58.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.96 (%).Trend:Decrease 41.93% than previous quarter

Overall: decreasing (-75.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 632.53 (%).Trend:Increase 177.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 291.16 (%).Trend:Decrease 53.97% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 181.36 (%).Trend:Decrease 37.71% than previous quarter

Overall: decreasing (-71.33%). 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 -1925.93 (%).Trend:Increase 221.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -945.11 (%).Trend:Decrease 50.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -597.22 (%).Trend:Decrease 36.81% than previous quarter

Overall: increasing (-68.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 104.79 (%).Trend:Increase 25.45% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.99 (%).Trend:Decrease 10.31% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 82.1 (%).Trend:Decrease 12.65% than previous quarter

Overall: decreasing (-21.65%). Fluctuation: **Neutral** (moderate 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 -271.75 (%).Trend:Increase 12.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -289.33 (%).Trend:Increase 6.47% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -294.07 (%).Trend:Increase 1.64% than previous quarter

Overall: decreasing (8.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 data shows significant fluctuations. Liabilities on revenue and current assets on revenue decreased substantially (-75.68% and -71.33%). The ratio of retained earnings to revenue increased significantly (-68.99%),  while SG&A expenses decreased moderately (-21.65%).  Retained earnings on assets also decreased (8.21%), exhibiting high variability.