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 540600000000.0 (%).Trend:Increase 59.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 522300000000.0 (%).Trend:Decrease 3.39% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 792200000000.0 (%).Trend:Increase 51.68% than previous quarter

Overall: increasing (46.54%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 368800000000.0 (%).Trend:Decrease 1.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 474900000000.0 (%).Trend:Increase 28.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 784600000000.0 (%).Trend:Increase 65.21% than previous quarter

Overall: increasing (112.74%). 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 -251600000000.0 (%).Trend:Increase 730.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -255200000000.0 (%).Trend:Increase 1.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -261900000000.0 (%).Trend:Increase 2.63% than previous quarter

Overall: decreasing (4.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25100000000.0 (%).Trend:Decrease 66.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50200000000.0 (%).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77100000000.0 (%).Trend:Increase 53.59% than previous quarter

Overall: increasing (207.17%). 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 -9.72 (%).Trend:Increase 716.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -9.45 (%).Trend:Decrease 2.78% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -8.75 (%).Trend:Decrease 7.41% than previous quarter

Overall: increasing (-9.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -4.21 (USD).Trend:Decrease 409.56% than previous quarter
Year 2021 Quarter 2: Earning Per Share -4.13 (USD).Trend:Decrease 1.9% than previous quarter
Year 2021 Quarter 3: Earning Per Share -4.14 (USD).Trend:Increase 0.24% than previous quarter

Overall: increasing (-1.66%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 point to significant increases and decreases in key financial metrics. Liabilities on revenue show an overall upward trend with moderate fluctuation, while current assets show a substantial increase. Cost efficiency shows a decrease in the ratio of retained earnings to revenue and a significant increase in SG&A expense ratio. Investment efficiency and earnings per share both indicate significant fluctuation and a consistently negative trend.  The report suggests a need for careful examination of financial performance.