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 4416800000.0 (%).Trend:Decrease 8.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 4262000000.0 (%).Trend:Decrease 3.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 4515300000.0 (%).Trend:Increase 5.94% than previous quarter

Overall: increasing (2.23%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4806000000.0 (%).Trend:Decrease 4.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4875100000.0 (%).Trend:Increase 1.44% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 5342100000.0 (%).Trend:Increase 9.58% than previous quarter

Overall: increasing (11.15%). 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 -12566200000.0 (%).Trend:Increase 2.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12602900000.0 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -12644200000.0 (%).Trend:Increase 0.33% than previous quarter

Overall: decreasing (0.62%). 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 -156.9 (%).Trend:Increase 1.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -156.3 (%).Trend:Decrease 0.38% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -147.46 (%).Trend:Decrease 5.66% than previous quarter

Overall: increasing (-6.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 data shows a positive trend in working capital efficiency, with liabilities on revenue increasing 2.23% and current assets increasing 11.15%.  However, cost efficiency is a critical area for concern. Retained earnings to revenue decreased by 0.62% and retained earnings on assets decreased by 6.02%, highlighting significant fluctuations that need immediate attention and strategic intervention.