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 43900000000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42400000000.0 (%).Trend:Decrease 3.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 39400000000.0 (%).Trend:Decrease 7.08% than previous quarter

Overall: decreasing (-10.25%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 57300000000.0 (%).Trend:Decrease 8.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 35600000000.0 (%).Trend:Decrease 37.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38500000000.0 (%).Trend:Increase 8.15% than previous quarter

Overall: decreasing (-32.81%). 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 -7000000000.0 (%).Trend:Decrease 9.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3000000000.0 (%).Trend:Decrease 57.14% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4700000000.0 (%).Trend:Decrease 256.67% than previous quarter

Overall: increasing (-167.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11800000000.0 (%).Trend:Decrease 67.04% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25400000000.0 (%).Trend:Increase 115.25% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39200000000.0 (%).Trend:Increase 54.33% than previous quarter

Overall: increasing (232.2%). 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 -5.17 (%).Trend:Decrease 5.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.64 (%).Trend:Decrease 48.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.05 (%).Trend:Decrease 253.41% than previous quarter

Overall: increasing (-178.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 783.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.42 (USD).Trend:Increase 167.92% than previous quarter

Overall: increasing (2266.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show a downward trend in liabilities on revenue (-10.25%), along with a significant decrease in current assets on revenue (-32.81%).  Cost efficiency shows a substantial and fluctuating increase in the ratio of retained earnings to revenue (-167.14%), and a similarly significant and fluctuating trend in SG&A expense ratio (232.2%). Investment efficiency demonstrates a significant increase in retained earnings on assets (-178.34%), and earnings per share show an extreme increase (2266.67%).