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 17943000000.0 (%).Trend:Decrease 15.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18835500000.0 (%).Trend:Increase 4.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19472300000.0 (%).Trend:Increase 3.38% than previous quarter

Overall: increasing (8.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 29191100000.0 (%).Trend:Decrease 11.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28559500000.0 (%).Trend:Decrease 2.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28809700000.0 (%).Trend:Increase 0.88% than previous quarter

Overall: decreasing (-1.31%). 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 -24348900000.0 (%).Trend:Increase 11.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -26680900000.0 (%).Trend:Increase 9.58% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -28200700000.0 (%).Trend:Increase 5.7% than previous quarter

Overall: decreasing (15.82%). 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 -70.13 (%).Trend:Increase 25.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -80.66 (%).Trend:Increase 15.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -84.6 (%).Trend:Increase 4.88% than previous quarter

Overall: decreasing (20.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 88.29% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.42 (USD).Trend:Increase 223.08% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.6 (USD).Trend:Increase 42.86% than previous quarter

Overall: decreasing (361.54%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 indicate a mixed performance.  While working capital efficiency shows slight fluctuation, liabilities are increasing and current assets are decreasing.  Cost efficiency, however, is significantly concerning, with the ratio of retained earnings to revenue decreasing considerably (15.82%) and exhibiting substantial variation. Investment efficiency shows a concerning decline (20.63%) in retained earnings on assets.  The significant negative trend in earnings per share (361.54%) further highlights a need for improvement in profitability and asset management.