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 6238400000.0 (%).Trend:Increase 6.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6717500000.0 (%).Trend:Increase 7.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 6582500000.0 (%).Trend:Decrease 2.01% than previous quarter

Overall: increasing (5.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 13868200000.0 (%).Trend:Increase 6.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 15081400000.0 (%).Trend:Increase 8.75% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 14291300000.0 (%).Trend:Decrease 5.24% 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 -14234900000.0 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13900000000.0 (%).Trend:Decrease 2.35% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -13256800000.0 (%).Trend:Decrease 4.63% than previous quarter

Overall: increasing (-6.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2011400000.0 (%).Trend:Decrease 64.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4115700000.0 (%).Trend:Increase 104.62% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5082800000.0 (%).Trend:Increase 23.5% than previous quarter

Overall: increasing (152.7%). 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 -60.64 (%).Trend:Increase 0.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -56.5 (%).Trend:Decrease 6.83% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -56.4 (%).Trend:Decrease 0.18% than previous quarter

Overall: increasing (-6.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.13 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.08 (USD).Trend:Decrease 161.54% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 512.5% than previous quarter

Overall: increasing (-476.92%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 reveal significant fluctuations across various metrics. Working capital efficiency, with liabilities and current assets on revenue, shows slight, consistent increases. However, cost efficiency metrics demonstrate significant volatility. The ratio of retained earnings to revenue displays a slight overall upward trend, but substantial fluctuations exist.  SG&A expense ratio exhibits an extreme decline in Q1, followed by substantial increases in Q2 and Q3.  Retained earnings on assets also indicate significant volatility.  Earnings per share, too, showcase substantial quarter-to-quarter changes.  The reported trends suggest a need for a deeper analysis of operational factors.