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 57480000000.0 (%).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53190000000.0 (%).Trend:Decrease 7.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54050000000.0 (%).Trend:Increase 1.62% than previous quarter

Overall: decreasing (-5.97%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 101780000000.0 (%).Trend:Increase 13.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95290000000.0 (%).Trend:Decrease 6.38% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84170000000.0 (%).Trend:Decrease 11.67% than previous quarter

Overall: decreasing (-17.3%). 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 -45280000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -47970000000.0 (%).Trend:Increase 5.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -50260000000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: decreasing (11.0%). 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 -8.03 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -8.53 (%).Trend:Increase 6.23% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -8.92 (%).Trend:Increase 4.57% than previous quarter

Overall: decreasing (11.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.57 (USD).Trend:Decrease 81.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.94 (USD).Trend:Increase 64.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.19 (USD).Trend:Increase 26.6% than previous quarter

Overall: decreasing (108.77%). Fluctuation: **Significant** (high variation).



The analysis of Q1-Q3 2021 data indicates a small overall decrease in liabilities on revenue (-5.97%) and a larger decrease in current assets on revenue (-17.3%), both with low volatility.  Conversely, significant negative trends and high volatility are seen in retained earnings to revenue (-11%), retained earnings on assets (-11.08%), and earnings per share (-108.77%).  These require urgent attention.