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 16955200000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 17970000000.0 (%).Trend:Increase 5.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19865300000.0 (%).Trend:Increase 10.55% than previous quarter

Overall: increasing (17.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 27454700000.0 (%).Trend:Decrease 5.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28190900000.0 (%).Trend:Increase 2.68% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 29223700000.0 (%).Trend:Increase 3.66% than previous quarter

Overall: increasing (6.44%). 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 32857500000.0 (%).Trend:Decrease 21.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33023600000.0 (%).Trend:Increase 0.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 32833200000.0 (%).Trend:Decrease 0.58% than previous quarter

Overall: decreasing (-0.07%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2754000000.0 (%).Trend:Decrease 70.56% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5700200000.0 (%).Trend:Increase 106.98% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8399900000.0 (%).Trend:Increase 47.36% than previous quarter

Overall: increasing (205.01%). 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 35.77 (%).Trend:Decrease 18.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.89 (%).Trend:Decrease 2.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 32.88 (%).Trend:Decrease 5.76% than previous quarter

Overall: decreasing (-8.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -3.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.22 (USD).Trend:Increase 7.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -3.12 (USD).Trend:Decrease 3.11% than previous quarter

Overall: decreasing (4.0%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals a complex financial situation.  Liabilities on revenue are increasing (17.16%) with little variation.  Current assets on revenue are increasing (6.44%) with minimal fluctuation.  Cost efficiency, as measured by the retained earnings to revenue ratio, is slightly decreasing (-0.07%).  SG&A expense ratio shows substantial fluctuations (205.01% increase overall), potentially indicating cost-cutting measures.  Investment efficiency is decreasing (-8.08%) and showing minimal variation. Earnings per share are declining (4.0%) with highly variable changes.  Overall, the data indicates a time of adjusting strategies with significant cost-cutting initiatives.