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 36930800000.0 (%).Trend:Decrease 5.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40904600000.0 (%).Trend:Increase 10.76% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31186800000.0 (%).Trend:Decrease 23.76% than previous quarter

Overall: decreasing (-15.55%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 58447200000.0 (%).Trend:Decrease 10.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 56590000000.0 (%).Trend:Decrease 3.18% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53094000000.0 (%).Trend:Decrease 6.18% than previous quarter

Overall: decreasing (-9.16%). 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 -312351800000.0 (%).Trend:Increase 1.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -317738100000.0 (%).Trend:Increase 1.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -322975200000.0 (%).Trend:Increase 1.65% than previous quarter

Overall: decreasing (3.4%). 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 -215.23 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -217.03 (%).Trend:Increase 0.84% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -225.58 (%).Trend:Increase 3.94% than previous quarter

Overall: decreasing (4.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 to Q3 2021 illustrate concerning financial trends. Liabilities and current assets on revenue show a negative overall trend, raising concerns about working capital management.  A significant and concerning drop in the ratio of retained earnings and retained earnings on assets suggests major issues in cost and investment efficiency, respectively. The consistently negative trends demand immediate investigation into the factors driving these declines.