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 101021700000.0 (%).Trend:Increase 3.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 99833400000.0 (%).Trend:Decrease 1.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 104817500000.0 (%).Trend:Increase 4.99% than previous quarter

Overall: increasing (3.76%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 123555000000.0 (%).Trend:Increase 2.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 118906700000.0 (%).Trend:Decrease 3.76% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 126441000000.0 (%).Trend:Increase 6.34% than previous quarter

Overall: increasing (2.34%). 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 -1551224800000.0 (%).Trend:Decrease 1.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1536447600000.0 (%).Trend:Decrease 0.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1520785400000.0 (%).Trend:Decrease 1.02% than previous quarter

Overall: increasing (-1.96%). 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 -870.06 (%).Trend:Decrease 2.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -882.32 (%).Trend:Increase 1.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -838.03 (%).Trend:Decrease 5.02% than previous quarter

Overall: increasing (-3.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements, covering Q1 to Q3 2021, show a slight increase in working capital efficiency (liabilities and current assets on revenue), with minimal fluctuation.  However, cost efficiency reveals significant volatility in the ratio of retained earnings to revenue, with a consistent downward trend.  Further, investment efficiency shows substantial fluctuations in retained earnings on assets, with a negative overall trend.  These findings suggest a need for further analysis into the cost and investment efficiency aspects, as they are not stable.