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 104500000000.0 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 105400000000.0 (%).Trend:Increase 0.86% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 98700000000.0 (%).Trend:Decrease 6.36% than previous quarter

Overall: decreasing (-5.55%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 155100000000.0 (%).Trend:Decrease 6.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 148700000000.0 (%).Trend:Decrease 4.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 151100000000.0 (%).Trend:Increase 1.61% than previous quarter

Overall: decreasing (-2.58%). 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 -232600000000.0 (%).Trend:Increase 1.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -231700000000.0 (%).Trend:Decrease 0.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -230800000000.0 (%).Trend:Decrease 0.39% than previous quarter

Overall: increasing (-0.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12600000000.0 (%).Trend:Decrease 63.9% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25100000000.0 (%).Trend:Increase 99.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38200000000.0 (%).Trend:Increase 52.19% than previous quarter

Overall: increasing (203.17%). 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 -56.05 (%).Trend:Increase 6.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -56.2 (%).Trend:Increase 0.27% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -56.4 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (0.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.06 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 66.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.02 (USD).Trend:Decrease 200.0% than previous quarter

Overall: increasing (-133.33%). Fluctuation: **Significant** (high variation).



The data for Q1-Q3 2021 indicates a slight decline in both liabilities and current assets compared to revenue, suggesting modest working capital adjustments. Cost efficiency is highly volatile, with SG&A expenses surging (203.17%), while retained earnings show minimal improvement (-0.77%). Investment efficiency is concerning; retained earnings on assets fell (-0.62%), and earnings per share fluctuated wildly.