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 181005400000.0 (%).Trend:Decrease 22.46% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 218056700000.0 (%).Trend:Increase 20.47% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 293984800000.0 (%).Trend:Increase 34.82% than previous quarter

Overall: increasing (62.42%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 377932300000.0 (%).Trend:Increase 42.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 346545000000.0 (%).Trend:Decrease 8.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 328120100000.0 (%).Trend:Decrease 5.32% than previous quarter

Overall: decreasing (-13.18%). 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 -166001100000.0 (%).Trend:Decrease 397.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -237780000000.0 (%).Trend:Increase 43.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -322368500000.0 (%).Trend:Increase 35.57% than previous quarter

Overall: decreasing (94.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20319500000.0 (%).Trend:Decrease 63.64% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38867800000.0 (%).Trend:Increase 91.28% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61782000000.0 (%).Trend:Increase 58.95% than previous quarter

Overall: increasing (204.05%). 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 -8.75 (%).Trend:Decrease 373.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -12.83 (%).Trend:Increase 46.63% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -17.21 (%).Trend:Increase 34.14% than previous quarter

Overall: decreasing (96.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -4.16 (USD).Trend:Decrease 69.3% than previous quarter
Year 2021 Quarter 2: Earning Per Share -5.97 (USD).Trend:Increase 43.51% than previous quarter
Year 2021 Quarter 3: Earning Per Share -8.23 (USD).Trend:Increase 37.86% than previous quarter

Overall: decreasing (97.84%). Fluctuation: **Significant** (high variation).



Over Q1 2021 to Q3 2021, liabilities on revenue experienced a substantial increase (62.42%), exhibiting moderate fluctuation.  In contrast, current assets on revenue decreased (-13.18%) with low fluctuation. Cost efficiency metrics are deeply negative; the ratio of retained earnings to revenue decreased sharply (94.2%) with high fluctuation, while SG&A expense ratio increased dramatically (204.05%). Investment efficiency is also drastically negative, with retained earnings on assets decreasing (96.69%) and earnings per share decreasing (97.84%), both showing significant variation.