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 100938000000.0 (%).Trend:Decrease 4.09% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 104091100000.0 (%).Trend:Increase 3.12% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 110957400000.0 (%).Trend:Increase 6.6% than previous quarter

Overall: increasing (9.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 108771800000.0 (%).Trend:Decrease 19.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 114085100000.0 (%).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 122037600000.0 (%).Trend:Increase 6.97% than previous quarter

Overall: increasing (12.2%). 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 -627188700000.0 (%).Trend:Increase 6.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -639646700000.0 (%).Trend:Increase 1.99% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -643729800000.0 (%).Trend:Increase 0.64% than previous quarter

Overall: decreasing (2.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9757000000.0 (%).Trend:Decrease 70.46% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21043500000.0 (%).Trend:Increase 115.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32859300000.0 (%).Trend:Increase 56.15% than previous quarter

Overall: increasing (236.78%). 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 -117.96 (%).Trend:Increase 15.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -119.42 (%).Trend:Increase 1.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -119.98 (%).Trend:Increase 0.47% than previous quarter

Overall: decreasing (1.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.71 (USD).Trend:Decrease 40.34% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.98 (USD).Trend:Increase 38.03% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.06 (USD).Trend:Increase 8.16% than previous quarter

Overall: decreasing (49.3%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data reveals a complex financial picture.  Positive trends are seen in working capital efficiency, with increasing liabilities and current assets on revenue.  However, cost efficiency metrics (retained earnings/revenue, SG&A, investment efficiency, earnings per share) show significant declines and high volatility, indicating considerable operational challenges and fluctuating profitability.  These contrasting trends warrant further investigation.