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 44861400000.0 (%).Trend:Decrease 0.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49968300000.0 (%).Trend:Increase 11.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54184000000.0 (%).Trend:Increase 8.44% than previous quarter

Overall: increasing (20.78%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 40405600000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 43954600000.0 (%).Trend:Increase 8.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47751200000.0 (%).Trend:Increase 8.64% than previous quarter

Overall: increasing (18.18%). 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 -174678700000.0 (%).Trend:Increase 4.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -172641600000.0 (%).Trend:Decrease 1.17% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -166531300000.0 (%).Trend:Decrease 3.54% than previous quarter

Overall: increasing (-4.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11648500000.0 (%).Trend:Decrease 51.72% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23887200000.0 (%).Trend:Increase 105.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37229600000.0 (%).Trend:Increase 55.86% than previous quarter

Overall: increasing (219.61%). 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 -31.54 (%).Trend:Increase 6.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.05 (%).Trend:Decrease 1.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.5 (%).Trend:Decrease 4.99% than previous quarter

Overall: increasing (-6.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.11 (USD).Trend:Increase 450.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 245.45% than previous quarter

Overall: increasing (1800.0%). Fluctuation: **Significant** (high variation).



Financial performance trends for Q1-Q3 2021 highlight increasing working capital efficiency with minimal fluctuation.  Cost efficiency displays a significant increase in SG&A expenses, substantial variation in the retained earnings-to-revenue ratio, and significant fluctuations in investment efficiency (retained earnings on assets).  Earnings per share demonstrate a substantial increase, with considerable variation.