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 122132800000.0 (%).Trend:Increase 17.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 188309700000.0 (%).Trend:Increase 54.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 280268200000.0 (%).Trend:Increase 48.83% than previous quarter

Overall: increasing (129.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 58630700000.0 (%).Trend:Increase 12.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55044000000.0 (%).Trend:Decrease 6.12% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 70885300000.0 (%).Trend:Increase 28.78% than previous quarter

Overall: increasing (20.9%). Fluctuation: **Neutral** (moderate 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 -44597700000.0 (%).Trend:Decrease 10.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -96944400000.0 (%).Trend:Increase 117.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -151876200000.0 (%).Trend:Increase 56.66% than previous quarter

Overall: decreasing (240.55%). 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 -3.43 (%).Trend:Decrease 8.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.55 (%).Trend:Increase 120.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -11.27 (%).Trend:Increase 49.27% than previous quarter

Overall: decreasing (228.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 98.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.78 (USD).Trend:Increase 3460.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -3.55 (USD).Trend:Increase 99.44% than previous quarter

Overall: decreasing (7000.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2021 show continued difficulties. Liabilities on revenue are increasing significantly and erratically.  Current assets on revenue demonstrate a positive trend, but with variations. Cost efficiency is severely declining, with high variability. Investment efficiency is sharply decreasing. Earnings per share are consistently negative and highly variable, with substantial year-over-year decreases and high fluctuations.  The performance is a significant cause for concern.