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 25590000000.0 (%).Trend:Increase 8.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25690000000.0 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (9.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 49860000000.0 (%).Trend:Decrease 0.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48360000000.0 (%).Trend:Decrease 3.01% than previous quarter

Overall: decreasing (-3.36%). Fluctuation: **Little** (low 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 51920000000.0 (%).Trend:Decrease 9.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 52120000000.0 (%).Trend:Increase 0.39% than previous quarter

Overall: decreasing (-8.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5410000000.0 (%).Trend:Increase 94.6% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8250000000.0 (%).Trend:Increase 52.5% than previous quarter

Overall: increasing (196.76%). 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 29.65 (%).Trend:Decrease 6.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.34 (%).Trend:Increase 2.33% than previous quarter

Overall: decreasing (-4.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -2.37 (USD).Trend:Decrease 424.66% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.25 (USD).Trend:Decrease 5.06% than previous quarter

Overall: decreasing (-408.22%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal an increasing trend in liabilities on revenue, with little fluctuation.  Current assets on revenue, however, show a decreasing trend, with little fluctuation.  Cost efficiency shows a declining trend in the retained earnings to revenue ratio.  SG&A expense ratio shows a significant increase.  Investment efficiency and earning per share both demonstrate a decreasing trend, with significant fluctuations.  The data suggests a mixed financial picture requiring further analysis to determine financial health.