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 13830000000.0 (%).Trend:Increase 8.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19920000000.0 (%).Trend:Increase 44.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26440000000.0 (%).Trend:Increase 32.73% than previous quarter

Overall: increasing (91.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 32460000000.0 (%).Trend:Increase 11.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30790000000.0 (%).Trend:Decrease 5.14% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 37190000000.0 (%).Trend:Increase 20.79% than previous quarter

Overall: increasing (14.57%). 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 -249650000000.0 (%).Trend:Increase 17.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -243190000000.0 (%).Trend:Decrease 2.59% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -315190000000.0 (%).Trend:Increase 29.61% than previous quarter

Overall: decreasing (26.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3830000000.0 (%).Trend:Decrease 67.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8650000000.0 (%).Trend:Increase 125.85% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12910000000.0 (%).Trend:Increase 49.25% than previous quarter

Overall: increasing (237.08%). 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 -366.7 (%).Trend:Increase 13.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -380.4 (%).Trend:Increase 3.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -459.86 (%).Trend:Increase 20.89% than previous quarter

Overall: decreasing (25.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 41.18% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 5.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.45 (USD).Trend:Increase 114.29% than previous quarter

Overall: increasing (125.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show increasing liabilities and current assets on revenue, though with different degrees of fluctuation.  The ratio of retained earnings to revenue and SG&A expense ratios exhibit significant variability, declining and increasing, respectively.  Investment efficiency, measured by retained earnings on assets,  shows a consistent downward trend. Earnings per share displays significant volatility, rising substantially.  The significant fluctuations across various metrics highlight the need for detailed investigation to address the underlying factors.