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 43270000000.0 (%).Trend:Decrease 17.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46760000000.0 (%).Trend:Increase 8.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47680000000.0 (%).Trend:Increase 1.97% than previous quarter

Overall: increasing (10.19%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 77750000000.0 (%).Trend:Decrease 17.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78220000000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 80120000000.0 (%).Trend:Increase 2.43% than previous quarter

Overall: increasing (3.05%). 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 -117510000000.0 (%).Trend:Increase 7.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -118300000000.0 (%).Trend:Increase 0.67% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -117150000000.0 (%).Trend:Decrease 0.97% than previous quarter

Overall: increasing (-0.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7650000000.0 (%).Trend:Decrease 62.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16540000000.0 (%).Trend:Increase 116.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26390000000.0 (%).Trend:Increase 59.55% than previous quarter

Overall: increasing (244.97%). 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 -20.57 (%).Trend:Increase 10.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.5 (%).Trend:Decrease 0.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.26 (%).Trend:Decrease 1.17% than previous quarter

Overall: increasing (-1.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.52 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.57 (USD).Trend:Increase 9.62% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.39 (USD).Trend:Decrease 31.58% than previous quarter

Overall: increasing (-25.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 highlight an overall increasing trend in working capital efficiency, with small fluctuations in both liabilities and current assets on revenue. Cost efficiency shows a strong increase in SG&A expense ratios, marked by significant fluctuations.  Investment efficiency exhibits substantial variation, with a slight positive trend in retained earnings on assets. Earnings per share exhibit significant fluctuations, showing a negative trend.