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 5001100000000.0 (%).Trend:Increase 1.95% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 5428800000000.0 (%).Trend:Increase 8.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 5030200000000.0 (%).Trend:Decrease 7.34% than previous quarter

Overall: increasing (0.58%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4093100000000.0 (%).Trend:Increase 17.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4109000000000.0 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 3861400000000.0 (%).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-5.66%). 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 -1685800000000.0 (%).Trend:Decrease 2.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1581000000000.0 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1497800000000.0 (%).Trend:Decrease 5.26% than previous quarter

Overall: increasing (-11.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 488600000000.0 (%).Trend:Decrease 68.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 964700000000.0 (%).Trend:Increase 97.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1441900000000.0 (%).Trend:Increase 49.47% than previous quarter

Overall: increasing (195.11%). 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 -14.02 (%).Trend:Decrease 5.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -13.04 (%).Trend:Decrease 6.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -12.59 (%).Trend:Decrease 3.45% than previous quarter

Overall: increasing (-10.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 96.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.61 (USD).Trend:Increase 747.37% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.73 (USD).Trend:Increase 69.57% than previous quarter

Overall: increasing (1336.84%). Fluctuation: **Significant** (high variation).



The provided financial statements for Q1-Q3 2021 reveal several key metrics. Working capital efficiency shows slight fluctuation, with liabilities on revenue increasing slightly and current assets on revenue decreasing slightly. Cost efficiency shows significant volatility, with the SG&A expense ratio increasing drastically. The ratio of retained earnings to revenue is increasing, while retained earnings on assets also increased, but with significant variations. Earnings per share show an overall increase, with high volatility between quarters.