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 13630000000.0 (%).Trend:Decrease 6.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 16020000000.0 (%).Trend:Increase 17.53% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 18890000000.0 (%).Trend:Increase 17.92% than previous quarter

Overall: increasing (38.59%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 57790000000.0 (%).Trend:Increase 8.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 61420000000.0 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63240000000.0 (%).Trend:Increase 2.96% than previous quarter

Overall: increasing (9.43%). 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 -69760000000.0 (%).Trend:Decrease 5.84% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -67670000000.0 (%).Trend:Decrease 3.0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -66230000000.0 (%).Trend:Decrease 2.13% than previous quarter

Overall: increasing (-5.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4920000000.0 (%).Trend:Decrease 66.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10340000000.0 (%).Trend:Increase 110.16% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16220000000.0 (%).Trend:Increase 56.87% than previous quarter

Overall: increasing (229.67%). 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 -49.92 (%).Trend:Decrease 9.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -47.13 (%).Trend:Decrease 5.59% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -44.61 (%).Trend:Decrease 5.35% than previous quarter

Overall: increasing (-10.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.11 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 118.18% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.33 (USD).Trend:Increase 37.5% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



The financial statements from Q1 2021 to Q3 2021 indicate increasing liabilities and current assets on revenue, with moderate and low variability respectively.  Cost efficiency shows a substantial increase in SG&A expenses and significant fluctuation in retained earnings to revenue ratios and retained earnings on assets.  Earnings per share are increasing significantly.  This suggests growing operational expenses, shifts in revenue generation strategies, and significant variability in cost-related metrics.