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 4084500000.0 (%).Trend:Increase 47.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3961100000.0 (%).Trend:Decrease 3.02% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 2781100000.0 (%).Trend:Decrease 29.79% than previous quarter

Overall: decreasing (-31.91%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 24281000000.0 (%).Trend:Increase 6.89% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 21133800000.0 (%).Trend:Decrease 12.96% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 22531300000.0 (%).Trend:Increase 6.61% than previous quarter

Overall: decreasing (-7.21%). 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 -42033000000.0 (%).Trend:Increase 26.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -45688200000.0 (%).Trend:Increase 8.7% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -49354400000.0 (%).Trend:Increase 8.02% than previous quarter

Overall: decreasing (17.42%). 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 -170.61 (%).Trend:Increase 18.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -212.92 (%).Trend:Increase 24.8% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -216.11 (%).Trend:Increase 1.5% than previous quarter

Overall: decreasing (26.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the financial statements for Q1-Q3 2021 reveals a mixed performance.  Liabilities on revenue decreased by 31.91% showing potential improvement.  Current assets on revenue decreased by 7.21%, which may impact operational efficiency.  A significant decrease (17.42%) in the ratio of retained earnings to revenue, with high fluctuation, signals declining profitability.  Retained earnings on assets also decreased (26.67%) significantly with volatility, implying operational weaknesses.