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 48114400000.0 (%).Trend:Decrease 14.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64528900000.0 (%).Trend:Increase 34.12% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46174300000.0 (%).Trend:Decrease 28.44% than previous quarter

Overall: decreasing (-4.03%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 42022700000.0 (%).Trend:Decrease 29.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44346600000.0 (%).Trend:Increase 5.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41592100000.0 (%).Trend:Decrease 6.21% than previous quarter

Overall: decreasing (-1.02%). 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 -172532400000.0 (%).Trend:Increase 5.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -178251100000.0 (%).Trend:Increase 3.31% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -181110800000.0 (%).Trend:Increase 1.6% than previous quarter

Overall: decreasing (4.97%). 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 -43.58 (%).Trend:Increase 8.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -44.53 (%).Trend:Increase 2.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -43.6 (%).Trend:Decrease 2.09% than previous quarter

Overall: decreasing (0.05%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 78.85% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.36 (USD).Trend:Increase 63.64% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 19.44% than previous quarter

Overall: decreasing (95.45%). Fluctuation: **Significant** (high variation).



Q1 2021 financial statements reveal several key insights.  Working capital efficiency shows a moderate decrease in liabilities and current assets.  A significant negative trend is observed in the ratio of retained earnings to revenue. Investment efficiency displays a decrease in retained earnings on assets with considerable fluctuation. Earnings per share also declined significantly. Overall, the company experienced a generally declining trend in key financial metrics.