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 7570600000.0 (%).Trend:Increase 15.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6832100000.0 (%).Trend:Decrease 9.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 9468700000.0 (%).Trend:Increase 38.59% than previous quarter

Overall: increasing (25.07%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 8033500000.0 (%).Trend:Decrease 21.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9563000000.0 (%).Trend:Increase 19.04% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 5490300000.0 (%).Trend:Decrease 42.59% than previous quarter

Overall: decreasing (-31.66%). 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 -70160000000.0 (%).Trend:Increase 14.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -73510000000.0 (%).Trend:Increase 4.77% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -80910000000.0 (%).Trend:Increase 10.07% than previous quarter

Overall: decreasing (15.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -750.66 (%).Trend:Increase 37.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -675.97 (%).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1199.96 (%).Trend:Increase 77.52% than previous quarter

Overall: decreasing (59.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show inconsistent financial performance. Liabilities on revenue increased (25.07%), but current assets decreased significantly (31.66%).  Cost efficiency, as measured by the retained earnings-to-revenue ratio, showed a consistent decrease (15.32%) with considerable volatility. Investment efficiency also declined (59.85%), reflecting substantial quarter-to-quarter fluctuations.