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 1143200000.0 (%).Trend:Increase 10.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1413700000.0 (%).Trend:Increase 23.66% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1665900000.0 (%).Trend:Increase 17.84% than previous quarter

Overall: increasing (45.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4138200000.0 (%).Trend:Decrease 2.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4469700000.0 (%).Trend:Increase 8.01% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 4858600000.0 (%).Trend:Increase 8.7% than previous quarter

Overall: increasing (17.41%). 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 -43795300000.0 (%).Trend:Decrease 0.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -43807500000.0 (%).Trend:Increase 0.03% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -43658100000.0 (%).Trend:Decrease 0.34% than previous quarter

Overall: increasing (-0.31%). 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 -932.19 (%).Trend:Decrease 6.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -870.87 (%).Trend:Decrease 6.58% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -808.11 (%).Trend:Decrease 7.21% than previous quarter

Overall: increasing (-13.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.07 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.11 (USD).Trend:Increase 57.14% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.4 (USD).Trend:Decrease 463.64% than previous quarter

Overall: increasing (-671.43%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show liabilities on revenue increasing by 45.72%, with moderate fluctuations.  Current assets on revenue increased by 17.41%, exhibiting little fluctuation.  Cost efficiency (retained earnings to revenue) rose slightly (-0.31%), yet showed significant variations. Investment efficiency (retained earnings on assets) declined by 13.31% and demonstrated significant fluctuations. Earnings per share had considerable fluctuations, increasing from a negative value to a positive value, but decreased drastically in Q3. Further analysis is needed to interpret these trends and assess the overall financial position.