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 5869000000.0 (%).Trend:Increase 151.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6679300000.0 (%).Trend:Increase 13.81% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 5902200000.0 (%).Trend:Decrease 11.63% than previous quarter

Overall: increasing (0.57%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 22411300000.0 (%).Trend:Increase 139.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22200000000.0 (%).Trend:Decrease 0.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 18325300000.0 (%).Trend:Decrease 17.45% than previous quarter

Overall: decreasing (-18.23%). 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 2847600000.0 (%).Trend:Decrease 1.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2395900000.0 (%).Trend:Decrease 15.86% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 2470400000.0 (%).Trend:Increase 3.11% than previous quarter

Overall: decreasing (-13.25%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 809200000.0 (%).Trend:Decrease 36.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1711700000.0 (%).Trend:Increase 111.53% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3024900000.0 (%).Trend:Increase 76.72% than previous quarter

Overall: increasing (273.81%). 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 5.9 (%).Trend:Decrease 50.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.92 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.73 (%).Trend:Decrease 3.86% than previous quarter

Overall: decreasing (-19.83%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.1 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.15 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.14 (USD).Trend:Decrease 6.67% than previous quarter

Overall: decreasing (40.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 indicate a mixed financial picture. Working capital efficiency demonstrates modest growth in liabilities on revenue and a substantial decrease in current assets. Cost efficiency displays a slight negative trend in the ratio of retained earnings to revenue. The selling, general, and administrative (SG&A) expense ratio shows significant increases, indicative of fluctuating expenses. Investment efficiency continues a negative trend in retained earnings on assets. Earnings per share reveals a declining trend, with high quarterly variation.