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 308000000.0 (%).Trend:Increase 2.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 238900000.0 (%).Trend:Decrease 22.44% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 287400000.0 (%).Trend:Increase 20.3% than previous quarter

Overall: decreasing (-6.69%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1314600000.0 (%).Trend:Decrease 17.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1277200000.0 (%).Trend:Decrease 2.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1149700000.0 (%).Trend:Decrease 9.98% than previous quarter

Overall: decreasing (-12.54%). 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 -13758100000.0 (%).Trend:Increase 2.44% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13944000000.0 (%).Trend:Increase 1.35% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -14172900000.0 (%).Trend:Increase 1.64% than previous quarter

Overall: decreasing (3.01%). 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 -977.69 (%).Trend:Increase 24.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1025.07 (%).Trend:Increase 4.85% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1158.01 (%).Trend:Increase 12.97% than previous quarter

Overall: decreasing (18.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show a mixed picture. Liabilities on revenue decreased overall (-6.69%) while current assets decreased more significantly (-12.54%), indicating potential liquidity pressures. Cost efficiency, as measured by retained earnings to revenue, is decreasing (3.01%) with high variation. Investment efficiency, measured by retained earnings on assets, also demonstrates a consistent decline (18.44%) and significant volatility.  The analysis suggests ongoing challenges in profitability and resource management.