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 501962400.0 (%).Trend:Increase 26.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 351849300.0 (%).Trend:Decrease 29.91% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 316589500.0 (%).Trend:Decrease 10.02% than previous quarter

Overall: decreasing (-36.93%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 5440160800.0 (%).Trend:Increase 174.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4712488300.0 (%).Trend:Decrease 13.38% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 4139280900.0 (%).Trend:Decrease 12.16% than previous quarter

Overall: decreasing (-23.91%). Fluctuation: **Neutral** (moderate 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 -13313259700.0 (%).Trend:Increase 8.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13916062700.0 (%).Trend:Increase 4.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -14497969100.0 (%).Trend:Increase 4.18% than previous quarter

Overall: decreasing (8.9%). 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 -241.77 (%).Trend:Decrease 59.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -291.51 (%).Trend:Increase 20.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -345.57 (%).Trend:Increase 18.54% than previous quarter

Overall: decreasing (42.93%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial statements show mixed results for the first three quarters of 2021.  Liabilities on revenue decreased significantly (-36.93%) while current assets on revenue also experienced a decrease (-23.91%), although with moderate fluctuation.  The ratio of retained earnings to revenue displays a substantial decrease (-8.9%), indicating a negative trend in cost efficiency. Investment efficiency shows a substantial drop in retained earnings on assets (-42.93%), reflecting a negative impact on investment. These findings suggest challenges in maintaining profitability and managing assets effectively.