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 17943000000.0 (%).Trend:Decrease 15.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18835500000.0 (%).Trend:Increase 4.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19472300000.0 (%).Trend:Increase 3.38% than previous quarter

Overall: increasing (8.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 29191100000.0 (%).Trend:Decrease 11.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28559500000.0 (%).Trend:Decrease 2.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28809700000.0 (%).Trend:Increase 0.88% than previous quarter

Overall: decreasing (-1.31%). 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 -24348900000.0 (%).Trend:Increase 11.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -26680900000.0 (%).Trend:Increase 9.58% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -28200700000.0 (%).Trend:Increase 5.7% than previous quarter

Overall: decreasing (15.82%). 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 -70.13 (%).Trend:Increase 25.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -80.66 (%).Trend:Increase 15.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -84.6 (%).Trend:Increase 4.88% than previous quarter

Overall: decreasing (20.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 88.29% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.42 (USD).Trend:Increase 223.08% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.6 (USD).Trend:Increase 42.86% than previous quarter

Overall: decreasing (361.54%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows little fluctuation, with liabilities on revenue increasing slightly (8.52%) and current assets on revenue decreasing slightly (-1.31%) across Q1-Q3 2021.  Cost efficiency, however, shows significant fluctuation in the ratio of retained earnings to revenue, decreasing by 15.82% over the same period.  Investment efficiency also displays significant fluctuation, with retained earnings on assets decreasing by 20.63%. Earnings per share are also significantly fluctuating and decreasing by 361.54%.  These figures indicate potential challenges in cost management and profitability.