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 10438100000.0 (%).Trend:Increase 72.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 9529500000.0 (%).Trend:Decrease 8.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 10809200000.0 (%).Trend:Increase 13.43% than previous quarter

Overall: increasing (3.56%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 13979500000.0 (%).Trend:Increase 21.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13659000000.0 (%).Trend:Decrease 2.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 15249100000.0 (%).Trend:Increase 11.64% than previous quarter

Overall: increasing (9.08%). 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 -5901400000.0 (%).Trend:Increase 12.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -5401700000.0 (%).Trend:Decrease 8.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5667300000.0 (%).Trend:Increase 4.92% than previous quarter

Overall: increasing (-3.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2410400000.0 (%).Trend:Decrease 55.6% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4651400000.0 (%).Trend:Increase 92.97% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7536600000.0 (%).Trend:Increase 62.03% than previous quarter

Overall: increasing (212.67%). 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 -30.86 (%).Trend:Decrease 12.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -29.18 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.27 (%).Trend:Increase 0.31% than previous quarter

Overall: increasing (-5.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for 2021 Q1-Q3 highlight several key trends.  Working capital efficiency indicates a moderate increase in both liabilities and current assets relative to revenue, exhibiting minimal fluctuation.  Cost efficiency reveals substantial variability in the ratio of retained earnings to revenue and the SG&A expense ratio, showing pronounced increases and decreases over the period.  Investment efficiency exhibits substantial changes in retained earnings on assets, with a slight upward trend.   These statements suggest considerable volatility across different financial metrics.