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 performance from Q1 to Q3 2021 reveals several key points. Working capital efficiency shows increasing liabilities on revenue with significant fluctuation, and a more stable increase in current assets on revenue.  Cost efficiency shows a substantial decline in retained earnings to revenue, with highly volatile SG&A expense ratios. Investment efficiency reveals a significant, yet volatile, decline in retained earnings on assets.  Finally, earning per share displayed significant fluctuations, eventually rising, but with substantial quarter-to-quarter variability.  These patterns necessitate further review to understand underlying causes and future implications.