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 728800000000.0 (%).Trend:Increase 5.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 768400000000.0 (%).Trend:Increase 5.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 812600000000.0 (%).Trend:Increase 5.75% than previous quarter

Overall: increasing (11.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 829500000000.0 (%).Trend:Decrease 11.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 778300000000.0 (%).Trend:Decrease 6.17% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 968400000000.0 (%).Trend:Increase 24.43% than previous quarter

Overall: increasing (16.75%). Fluctuation: **Neutral** (moderate 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 -2323800000000.0 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2209400000000.0 (%).Trend:Decrease 4.92% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2451800000000.0 (%).Trend:Increase 10.97% than previous quarter

Overall: decreasing (5.51%). 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 -67.06 (%).Trend:Decrease 12.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -60.95 (%).Trend:Decrease 9.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -66.47 (%).Trend:Increase 9.06% than previous quarter

Overall: increasing (-0.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 98.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Decrease 1033.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.74 (USD).Trend:Decrease 232.14% than previous quarter

Overall: decreasing (1133.33%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 indicates a complex financial situation.  Liabilities on revenue are steadily increasing, while current assets on revenue also demonstrate an uptick but with considerable variation. Cost efficiency (retained earnings to revenue) is showing a downward trend with significant fluctuation. Investment efficiency shows an overall increase in retained earnings on assets, but the significant fluctuation warrants concern. Earnings per share are consistently declining.  The analysis highlights the need for a comprehensive strategy to address the issues of decreasing earnings and significant fluctuation in other financial indicators.