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 reports for Q1 to Q3 2021 depict a significant upward trend in liabilities and current assets, with substantial fluctuations.  Cost efficiency, however, shows a decrease in retained earnings to revenue and a significant increase in SG&A expenses, also with substantial volatility.  Investment efficiency and earnings per share both exhibit significant fluctuation and a predominantly negative trend, revealing a potentially unstable financial situation needing closer examination.