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 67779100000.0 (%).Trend:Increase 7.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 174.37 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 111.62 (%).Trend:Decrease 35.99% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 111061400000.0 (%).Trend:Increase 12.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 220.1 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 124.99 (%).Trend:Decrease 43.21% than previous quarter

Overall: decreasing (-100.0%). 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 -11254400000.0 (%).Trend:Increase 1.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -17.45 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -10.15 (%).Trend:Decrease 41.83% than previous quarter

Overall: increasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11165100000.0 (%).Trend:Decrease 69.35% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.39 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.25 (%).Trend:Decrease 0.38% than previous quarter

Overall: decreasing (-100.0%). 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 -3.64 (%).Trend:Decrease 1.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.15 (%).Trend:Decrease 13.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -3.0 (%).Trend:Decrease 4.76% than previous quarter

Overall: increasing (-17.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis of Q1 2021 to Q3 2021 reveals extreme negative trends across all financial metrics. Liabilities on revenue and current assets on revenue decreased 100% overall.  Cost efficiency metrics, the ratio of retained earnings to revenue and the SG&A expense ratio, also declined by 100%. The increase in retained earnings on assets (-17.58%) also points to significant negative movement and high variability. Immediate investigation is warranted.