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 3725800000.0 (%).Trend:Decrease 9.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3458500000.0 (%).Trend:Decrease 7.17% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 3998900000.0 (%).Trend:Increase 15.63% than previous quarter

Overall: increasing (7.33%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 10679600000.0 (%).Trend:Decrease 4.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 8166600000.0 (%).Trend:Decrease 23.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 8266600000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: decreasing (-22.59%). Fluctuation: **Neutral** (moderate 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 11735500000.0 (%).Trend:Decrease 5.47% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 9008800000.0 (%).Trend:Decrease 23.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8282600000.0 (%).Trend:Decrease 8.06% than previous quarter

Overall: decreasing (-29.42%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 315400000.0 (%).Trend:Decrease 69.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 700900000.0 (%).Trend:Increase 122.23% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1087600000.0 (%).Trend:Increase 55.17% than previous quarter

Overall: increasing (244.83%). 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 28.12 (%).Trend:Decrease 1.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.25 (%).Trend:Decrease 17.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 21.6 (%).Trend:Decrease 7.1% than previous quarter

Overall: decreasing (-23.19%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 109.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.75 (USD).Trend:Increase 733.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.92 (USD).Trend:Increase 22.67% than previous quarter

Overall: decreasing (922.22%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 to Q3 2021 reveals a struggling financial landscape. Liabilities on revenue are showing a slight increase, contrasting with a steep drop in current assets.  Cost efficiency, measured by the ratio of retained earnings to revenue, is significantly worsening.  Selling, general, and administrative expenses are increasing erratically.  Investment efficiency is also declining. Earnings per share are consistently negative and plummeting, highlighting a significant and worsening profitability problem.