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 7400900000.0 (%).Trend:Increase 11.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 8454500000.0 (%).Trend:Increase 14.24% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 8100000000.0 (%).Trend:Decrease 4.19% than previous quarter

Overall: increasing (9.45%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 18523900000.0 (%).Trend:Increase 43.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 20176300000.0 (%).Trend:Increase 8.92% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 21183500000.0 (%).Trend:Increase 4.99% than previous quarter

Overall: increasing (14.36%). 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 -14081600000.0 (%).Trend:Decrease 17.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12012900000.0 (%).Trend:Decrease 14.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -11182800000.0 (%).Trend:Decrease 6.91% than previous quarter

Overall: increasing (-20.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5823200000.0 (%).Trend:Decrease 61.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12058100000.0 (%).Trend:Increase 107.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18295000000.0 (%).Trend:Increase 51.72% than previous quarter

Overall: increasing (214.17%). 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 -44.12 (%).Trend:Decrease 36.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -33.79 (%).Trend:Decrease 23.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -30.19 (%).Trend:Decrease 10.65% than previous quarter

Overall: increasing (-31.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.08 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.34 (USD).Trend:Increase 41.67% than previous quarter

Overall: increasing (325.0%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, Liabilities on Revenue and Current Assets on Revenue show increasing trends, with minimal fluctuation.  However, cost efficiency metrics reveal significant negative trends and high variability. The Ratio of Retained Earnings to Revenue increased negatively, and the SG&A Expense Ratio increased substantially.  Retained Earnings on Assets also decreased significantly, while Earnings Per Share showed strong growth.