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 272200000.0 (%).Trend:Increase 33.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 225500000.0 (%).Trend:Decrease 17.16% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 247900000.0 (%).Trend:Increase 9.93% than previous quarter

Overall: decreasing (-8.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2000800000.0 (%).Trend:Increase 109.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2089900000.0 (%).Trend:Increase 4.45% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 2180700000.0 (%).Trend:Increase 4.34% than previous quarter

Overall: increasing (8.99%). 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 -12755800000.0 (%).Trend:Increase 21.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12778300000.0 (%).Trend:Increase 0.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -12810800000.0 (%).Trend:Increase 0.25% than previous quarter

Overall: decreasing (0.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 176700000.0 (%).Trend:Decrease 63.39% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 309700000.0 (%).Trend:Increase 75.27% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 443400000.0 (%).Trend:Increase 43.17% than previous quarter

Overall: increasing (150.93%). Fluctuation: **Significant** (high variation).


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 -141.59 (%).Trend:Increase 38.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -142.23 (%).Trend:Increase 0.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -141.79 (%).Trend:Decrease 0.31% than previous quarter

Overall: decreasing (0.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements show a mixed picture of financial performance in 2021 Q1-Q3. Liabilities on revenue trended downward slightly (-8.93%), while current assets on revenue increased (8.99%), both with minor variations.  Significant fluctuation is present in the ratio of retained earnings to revenue (decreasing by 0.43%), and the selling, general, and administrative (SG&A) expense ratio (increasing by 150.93%). Investment efficiency (retained earnings on assets) also experienced a slight decrease (0.14%) with considerable variance.