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 5382000000.0 (%).Trend:Increase 44.36% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7060200000.0 (%).Trend:Increase 31.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 10321300000.0 (%).Trend:Increase 46.19% than previous quarter

Overall: increasing (91.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 31799300000.0 (%).Trend:Increase 33.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32034500000.0 (%).Trend:Increase 0.74% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30118700000.0 (%).Trend:Decrease 5.98% than previous quarter

Overall: decreasing (-5.29%). 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 -49158200000.0 (%).Trend:Increase 2.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -49511700000.0 (%).Trend:Increase 0.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -51589800000.0 (%).Trend:Increase 4.2% than previous quarter

Overall: decreasing (4.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1754200000.0 (%).Trend:Decrease 61.33% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3692400000.0 (%).Trend:Increase 110.49% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5914500000.0 (%).Trend:Increase 60.18% than previous quarter

Overall: increasing (237.16%). 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 -125.71 (%).Trend:Decrease 22.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -118.4 (%).Trend:Decrease 5.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -126.5 (%).Trend:Increase 6.84% than previous quarter

Overall: decreasing (0.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Key financial trends from Q1 2021 to Q3 2021 show a sharp increase in liabilities on revenue (91.77%), contrasted by a slight decrease in current assets on revenue (-5.29%).  Cost efficiency is concerning, with retained earnings decreasing (4.95%) and SG&A expenses rising significantly (237.16%). Investment efficiency, indicated by retained earnings on assets, also shows a decline (0.63%).  All show significant fluctuation.