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 25590000000.0 (%).Trend:Increase 8.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25690000000.0 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (9.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 49860000000.0 (%).Trend:Decrease 0.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48360000000.0 (%).Trend:Decrease 3.01% than previous quarter

Overall: decreasing (-3.36%). 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 51920000000.0 (%).Trend:Decrease 9.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 52120000000.0 (%).Trend:Increase 0.39% than previous quarter

Overall: decreasing (-8.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5410000000.0 (%).Trend:Increase 94.6% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8250000000.0 (%).Trend:Increase 52.5% than previous quarter

Overall: increasing (196.76%). 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 29.65 (%).Trend:Decrease 6.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.34 (%).Trend:Increase 2.33% than previous quarter

Overall: decreasing (-4.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -2.37 (USD).Trend:Decrease 424.66% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.25 (USD).Trend:Decrease 5.06% than previous quarter

Overall: decreasing (-408.22%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2021 reveal several concerning trends. Liabilities on revenue are increasing, while current assets are decreasing, impacting working capital. Cost efficiency is compromised by a declining retained earnings-to-revenue ratio, and a large, fluctuating SG&A expense ratio.  Investment efficiency shows a slight decrease in retained earnings on assets, whereas earning per share exhibits substantial negative growth.  These combined financial indicators suggest potential financial distress and call for immediate attention.