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 data from Q1 to Q3 2021 suggests increasing liabilities and current assets on revenue, with moderate and low variation respectively.  However, cost efficiency, measured by the decreasing ratio of retained earnings to revenue (15.45% decrease), reveals significant fluctuation.  Similarly, investment efficiency (7.67% decrease, significant variation) shows a clear decreasing trend with notable volatility.  These results highlight the need to investigate the causes behind the declining cost and investment efficiency, while working capital seems healthy.