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 543040400.0 (%).Trend:Decrease 33.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 666530400.0 (%).Trend:Increase 22.74% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 757245200.0 (%).Trend:Increase 13.61% than previous quarter

Overall: increasing (39.45%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 10053711400.0 (%).Trend:Increase 269.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 10498186000.0 (%).Trend:Increase 4.42% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 10836881800.0 (%).Trend:Increase 3.23% than previous quarter

Overall: increasing (7.79%). 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 -3626911400.0 (%).Trend:Decrease 1.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3591701400.0 (%).Trend:Decrease 0.97% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -3587712000.0 (%).Trend:Decrease 0.11% than previous quarter

Overall: increasing (-1.08%). 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 -28.43 (%).Trend:Decrease 57.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -27.29 (%).Trend:Decrease 4.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -26.64 (%).Trend:Decrease 2.38% than previous quarter

Overall: increasing (-6.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.04 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 50.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.01 (USD).Trend:Decrease 50.0% than previous quarter

Overall: increasing (-75.0%). Fluctuation: **Significant** (high variation).



Key findings from Q1-Q3 2021 show a positive trend in liabilities and current assets on revenue, though the latter's growth is more moderate.  However, cost efficiency metrics reveal significant negative trends in retained earnings relative to revenue and assets, alongside sharply decreasing earnings per share, all indicating substantial financial challenges.