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 6201100000.0 (%).Trend:Increase 3.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7189800000.0 (%).Trend:Increase 15.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 7894200000.0 (%).Trend:Increase 9.8% than previous quarter

Overall: increasing (27.3%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 205186600000.0 (%).Trend:Increase 193.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 198859900000.0 (%).Trend:Decrease 3.08% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 190169700000.0 (%).Trend:Decrease 4.37% than previous quarter

Overall: decreasing (-7.32%). 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 -110000000000.0 (%).Trend:Decrease 45.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -120000000000.0 (%).Trend:Increase 9.09% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -140000000000.0 (%).Trend:Increase 16.67% than previous quarter

Overall: decreasing (27.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3984700000.0 (%).Trend:Decrease 72.22% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8319300000.0 (%).Trend:Increase 108.78% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13189900000.0 (%).Trend:Increase 58.55% than previous quarter

Overall: increasing (231.01%). 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 -52.87 (%).Trend:Decrease 80.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -59.54 (%).Trend:Increase 12.62% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -72.65 (%).Trend:Increase 22.02% than previous quarter

Overall: decreasing (37.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2021 to Q3 2021, liabilities on revenue increased (27.3%) with moderate fluctuation, while current assets on revenue decreased (-7.32%) with low fluctuation.  Cost efficiency showed significant variation: retained earnings to revenue decreased (-27.27%), and SG&A expense ratio increased (231.01%). Investment efficiency, as indicated by retained earnings on assets, decreased significantly (37.41%).