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 7975000000.0 (%).Trend:Increase 30.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 11783700000.0 (%).Trend:Increase 47.76% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 11869000000.0 (%).Trend:Increase 0.72% than previous quarter

Overall: increasing (48.83%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 9116700000.0 (%).Trend:Decrease 15.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9243800000.0 (%).Trend:Increase 1.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 8749000000.0 (%).Trend:Decrease 5.35% than previous quarter

Overall: decreasing (-4.03%). 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 -38065100000.0 (%).Trend:Decrease 29.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -30042800000.0 (%).Trend:Decrease 21.08% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -21110100000.0 (%).Trend:Decrease 29.73% than previous quarter

Overall: increasing (-44.54%). 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 -6.86 (%).Trend:Decrease 28.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.42 (%).Trend:Decrease 20.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -3.81 (%).Trend:Decrease 29.7% than previous quarter

Overall: increasing (-44.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.17 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 55.88% than previous quarter

Overall: increasing (211.76%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial statements indicate increasing liabilities on revenue (48.83%), but decreasing current assets on revenue (-4.03%). Cost efficiency (retained earnings/revenue) increased substantially (-44.54%), while investment efficiency (retained earnings on assets) shows a similar pattern (-44.46%). Earnings per share have significantly increased (211.76%).  High variability in key metrics requires further scrutiny to understand the underlying causes.