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 5751300000.0 (%).Trend:Decrease 7.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7104000000.0 (%).Trend:Increase 23.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 7483500000.0 (%).Trend:Increase 5.34% than previous quarter

Overall: increasing (30.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 20430500000.0 (%).Trend:Decrease 10.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22336300000.0 (%).Trend:Increase 9.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 23779700000.0 (%).Trend:Increase 6.46% than previous quarter

Overall: increasing (16.39%). 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 18654000000.0 (%).Trend:Decrease 14.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 19041100000.0 (%).Trend:Increase 2.08% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19860100000.0 (%).Trend:Increase 4.3% than previous quarter

Overall: increasing (6.47%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1917700000.0 (%).Trend:Decrease 71.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3807000000.0 (%).Trend:Increase 98.52% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5792000000.0 (%).Trend:Increase 52.14% than previous quarter

Overall: increasing (202.03%). 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 54.95 (%).Trend:Increase 1.38% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 53.24 (%).Trend:Decrease 3.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 53.78 (%).Trend:Increase 1.01% than previous quarter

Overall: decreasing (-2.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -2.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.46 (USD).Trend:Increase 23.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.61 (USD).Trend:Decrease 34.55% than previous quarter

Overall: increasing (-19.5%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, working capital efficiency reveals increasing liabilities on revenue (30.12%) and increasing current assets on revenue (16.39%). Cost efficiency shows an increasing ratio of retained earnings to revenue (6.47%), indicating improved profitability.  However, the SG&A expense ratio shows a substantial increase (202.03%) with high fluctuation, suggesting potential operational inefficiencies. Investment efficiency exhibits a slight decrease in retained earnings on assets (-2.13%), indicating a decrease in profitability. Earnings per share are negative, but the trends show increasing negativity overall (-19.5%) and significant fluctuation.  These mixed results necessitate further analysis to identify potential areas of improvement.