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 5869000000.0 (%).Trend:Increase 151.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6679300000.0 (%).Trend:Increase 13.81% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 5902200000.0 (%).Trend:Decrease 11.63% than previous quarter

Overall: increasing (0.57%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 22411300000.0 (%).Trend:Increase 139.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22200000000.0 (%).Trend:Decrease 0.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 18325300000.0 (%).Trend:Decrease 17.45% than previous quarter

Overall: decreasing (-18.23%). 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 2847600000.0 (%).Trend:Decrease 1.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2395900000.0 (%).Trend:Decrease 15.86% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 2470400000.0 (%).Trend:Increase 3.11% than previous quarter

Overall: decreasing (-13.25%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 809200000.0 (%).Trend:Decrease 36.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1711700000.0 (%).Trend:Increase 111.53% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3024900000.0 (%).Trend:Increase 76.72% than previous quarter

Overall: increasing (273.81%). 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 5.9 (%).Trend:Decrease 50.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.92 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.73 (%).Trend:Decrease 3.86% than previous quarter

Overall: decreasing (-19.83%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.1 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.15 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.14 (USD).Trend:Decrease 6.67% than previous quarter

Overall: decreasing (40.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show mixed performance. Working capital efficiency demonstrates fluctuating trends, with increasing liabilities on revenue and declining current assets. Cost efficiency, as measured by the ratio of retained earnings to revenue, reveals a mild overall decline with some quarterly variation. The selling, general, and administrative (SG&A) expense ratio shows significant growth. Investment efficiency continues a negative trend in retained earnings on assets. Earnings per share display a decreasing trend with notable quarterly fluctuation.