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 728800000000.0 (%).Trend:Increase 5.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 768400000000.0 (%).Trend:Increase 5.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 812600000000.0 (%).Trend:Increase 5.75% than previous quarter

Overall: increasing (11.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 829500000000.0 (%).Trend:Decrease 11.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 778300000000.0 (%).Trend:Decrease 6.17% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 968400000000.0 (%).Trend:Increase 24.43% than previous quarter

Overall: increasing (16.75%). 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 -2323800000000.0 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2209400000000.0 (%).Trend:Decrease 4.92% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2451800000000.0 (%).Trend:Increase 10.97% than previous quarter

Overall: decreasing (5.51%). 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 -67.06 (%).Trend:Decrease 12.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -60.95 (%).Trend:Decrease 9.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -66.47 (%).Trend:Increase 9.06% than previous quarter

Overall: increasing (-0.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 98.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Decrease 1033.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.74 (USD).Trend:Decrease 232.14% than previous quarter

Overall: decreasing (1133.33%). Fluctuation: **Significant** (high variation).



Financial analysis for Q1-Q3 2021 reveals a mixed bag.  Liabilities on revenue are increasing steadily, while current assets on revenue demonstrate a growth trend with fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a negative trend with notable variation. Investment efficiency is increasing but is marked by significant fluctuation.  Earnings per share are showing a substantial decrease with significant variation between quarters.  The overall picture points to significant issues, demanding immediate attention and corrective measures.