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 351300000000.0 (%).Trend:Decrease 8.73% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 462400000000.0 (%).Trend:Increase 31.63% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 433700000000.0 (%).Trend:Decrease 6.21% than previous quarter

Overall: increasing (23.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 810300000000.0 (%).Trend:Increase 0.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 764800000000.0 (%).Trend:Decrease 5.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 767900000000.0 (%).Trend:Increase 0.41% than previous quarter

Overall: decreasing (-5.23%). 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 1650900000000.0 (%).Trend:Increase 2.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1573900000000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1611000000000.0 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (-2.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40000000000.0 (%).Trend:Decrease 68.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 86500000000.0 (%).Trend:Increase 116.25% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 135100000000.0 (%).Trend:Increase 56.18% than previous quarter

Overall: increasing (237.75%). 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 54.77 (%).Trend:Increase 3.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 52.8 (%).Trend:Decrease 3.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 54.23 (%).Trend:Increase 2.71% than previous quarter

Overall: decreasing (-0.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.27 (USD).Trend:Decrease 64.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.72 (USD).Trend:Increase 166.67% than previous quarter

Overall: decreasing (-4.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show mixed trends. Working capital (liabilities and current assets on revenue) shows increases in liabilities and decreases in current assets. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a slight decrease overall. SG&A expense ratio displays an increase. Investment efficiency and earnings per share are both unstable with significant fluctuation, especially for earnings per share, requiring deeper analysis for appropriate action.