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 1072600000.0 (%).Trend:Decrease 40.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2145500000.0 (%).Trend:Increase 100.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 2747400000.0 (%).Trend:Increase 28.05% than previous quarter

Overall: increasing (156.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 53352400000.0 (%).Trend:Increase 505.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32917600000.0 (%).Trend:Decrease 38.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 36133800000.0 (%).Trend:Increase 9.77% than previous quarter

Overall: decreasing (-32.27%). 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 -50822900000.0 (%).Trend:Increase 5.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -52648200000.0 (%).Trend:Increase 3.59% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -54086200000.0 (%).Trend:Increase 2.73% than previous quarter

Overall: decreasing (6.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 387200000.0 (%).Trend:Decrease 56.58% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 869200000.0 (%).Trend:Increase 124.48% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1802700000.0 (%).Trend:Increase 107.4% than previous quarter

Overall: increasing (365.57%). 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 -83.49 (%).Trend:Decrease 73.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -76.78 (%).Trend:Decrease 8.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -80.09 (%).Trend:Increase 4.31% than previous quarter

Overall: increasing (-4.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 reveal significant volatility across key financial metrics. Liabilities on revenue demonstrate a substantial increase (156.14%), although with notable fluctuations.  Current assets on revenue decline (-32.27%) with large variations. Cost efficiency (ratio of retained earnings to revenue) consistently decreases (6.42%). Selling, general, and administrative (SG&A) expenses show a substantial increase (365.57%), exhibiting significant quarter-to-quarter swings. Investment efficiency, as measured by retained earnings on assets, is an increasing negative trend (-4.07%).