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 16967400000.0 (%).Trend:Increase 21.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18986300000.0 (%).Trend:Increase 11.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21122200000.0 (%).Trend:Increase 11.25% than previous quarter

Overall: increasing (24.49%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 35200500000.0 (%).Trend:Increase 61.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36992200000.0 (%).Trend:Increase 5.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 39054800000.0 (%).Trend:Increase 5.58% than previous quarter

Overall: increasing (10.95%). 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 -10380800000.0 (%).Trend:Increase 18.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11302900000.0 (%).Trend:Increase 8.88% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -11984800000.0 (%).Trend:Increase 6.03% than previous quarter

Overall: decreasing (15.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -20.21 (%).Trend:Decrease 27.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -21.25 (%).Trend:Increase 5.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.76 (%).Trend:Increase 2.4% than previous quarter

Overall: decreasing (7.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1-Q3 2021 reveal a trend of increasing liabilities (24.49%) and current assets (10.95%) on revenue, with moderate and low fluctuations respectively.  However, cost efficiency, measured by the declining retained earnings ratio (15.45% decrease), exhibits notable variability.  Investment efficiency, reflected in the decreasing retained earnings on assets (7.67% decrease), also shows considerable fluctuation.  A deeper dive into the reasons for the decline in cost and investment efficiency is recommended.