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 40456800000.0 (%).Trend:Increase 6.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 52723500000.0 (%).Trend:Increase 30.32% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54088700000.0 (%).Trend:Increase 2.59% than previous quarter

Overall: increasing (33.69%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 50449600000.0 (%).Trend:Decrease 25.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 60335800000.0 (%).Trend:Increase 19.6% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 56752600000.0 (%).Trend:Decrease 5.94% than previous quarter

Overall: increasing (12.49%). 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 53405900000.0 (%).Trend:Increase 4.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50575300000.0 (%).Trend:Decrease 5.3% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 50510000000.0 (%).Trend:Decrease 0.13% than previous quarter

Overall: decreasing (-5.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21243600000.0 (%).Trend:Decrease 66.53% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44634400000.0 (%).Trend:Increase 110.11% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68559300000.0 (%).Trend:Increase 53.6% than previous quarter

Overall: increasing (222.73%). 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 28.21 (%).Trend:Increase 10.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 16.76 (%).Trend:Decrease 40.59% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.8 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-40.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 252.63% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.86 (USD).Trend:Increase 48.28% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.15 (USD).Trend:Increase 33.72% than previous quarter

Overall: increasing (98.28%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show increasing liabilities on revenue (33.69%) and current assets (12.49%). Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue (-5.42%) but a significant increase in SG&A expense ratio (222.73%).  Investment efficiency reveals a substantial decline in retained earnings on assets (-40.45%), while earnings per share demonstrate an increase (98.28%). The significant variation in multiple key indicators suggests substantial operational or strategic alterations.