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 1271938000.0 (%).Trend:Increase 275.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1391674300.0 (%).Trend:Increase 9.41% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1824735000.0 (%).Trend:Increase 31.12% than previous quarter

Overall: increasing (43.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 10377560200.0 (%).Trend:Decrease 17.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11070021000.0 (%).Trend:Increase 6.67% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 9088716600.0 (%).Trend:Decrease 17.9% than previous quarter

Overall: decreasing (-12.42%). 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 -20153048400.0 (%).Trend:Increase 27.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -22808242800.0 (%).Trend:Increase 13.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -27068861900.0 (%).Trend:Increase 18.68% than previous quarter

Overall: decreasing (34.32%). 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 -194.03 (%).Trend:Increase 53.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -205.91 (%).Trend:Increase 6.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -297.67 (%).Trend:Increase 44.56% than previous quarter

Overall: decreasing (53.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the provided financial statements reveals several key takeaways. Liabilities on revenue are increasing steadily, while current assets on revenue are decreasing.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining significantly with fluctuations. Investment efficiency, as reflected by retained earnings on assets, also exhibits a substantial decrease and substantial fluctuation.  These trends require investigation into potential operational and strategic issues affecting the company's performance.