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 5001100000000.0 (%).Trend:Increase 1.95% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 5428800000000.0 (%).Trend:Increase 8.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 5030200000000.0 (%).Trend:Decrease 7.34% than previous quarter

Overall: increasing (0.58%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4093100000000.0 (%).Trend:Increase 17.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4109000000000.0 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 3861400000000.0 (%).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-5.66%). 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 -1685800000000.0 (%).Trend:Decrease 2.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1581000000000.0 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1497800000000.0 (%).Trend:Decrease 5.26% than previous quarter

Overall: increasing (-11.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 488600000000.0 (%).Trend:Decrease 68.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 964700000000.0 (%).Trend:Increase 97.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1441900000000.0 (%).Trend:Increase 49.47% than previous quarter

Overall: increasing (195.11%). 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 -14.02 (%).Trend:Decrease 5.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -13.04 (%).Trend:Decrease 6.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -12.59 (%).Trend:Decrease 3.45% than previous quarter

Overall: increasing (-10.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 96.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.61 (USD).Trend:Increase 747.37% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.73 (USD).Trend:Increase 69.57% than previous quarter

Overall: increasing (1336.84%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 exhibit a mixture of trends. Liabilities on revenue show a slight overall increase with little fluctuation, while current assets experience a decrease. Cost efficiency ratios (like the ratio of retained earnings to revenue and SG&A) demonstrate significant, but sometimes erratic, fluctuations.  Investment efficiency and earnings per share demonstrate substantial, sometimes dramatic, fluctuations, highlighting the need for a thorough analysis of the underlying causes and remedial actions.