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 51956000000.0 (%).Trend:Increase 18.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47649300000.0 (%).Trend:Decrease 8.29% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 53103800000.0 (%).Trend:Increase 11.45% than previous quarter

Overall: increasing (2.21%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 80683200000.0 (%).Trend:Increase 16.93% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76802900000.0 (%).Trend:Decrease 4.81% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 82665200000.0 (%).Trend:Increase 7.63% than previous quarter

Overall: increasing (2.46%). 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 42757900000.0 (%).Trend:Increase 7.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 44742500000.0 (%).Trend:Increase 4.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 46906300000.0 (%).Trend:Increase 4.84% than previous quarter

Overall: increasing (9.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6946700000.0 (%).Trend:Decrease 66.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13635600000.0 (%).Trend:Increase 96.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20174600000.0 (%).Trend:Increase 47.96% than previous quarter

Overall: increasing (190.42%). 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 40.38 (%).Trend:Decrease 3.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 43.08 (%).Trend:Increase 6.69% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 41.66 (%).Trend:Decrease 3.3% than previous quarter

Overall: increasing (3.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.3 (USD).Trend:Decrease 68.97% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.79 (USD).Trend:Increase 114.62% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.41 (USD).Trend:Increase 58.06% than previous quarter

Overall: increasing (239.23%). Fluctuation: **Significant** (high variation).



The financial statements for Q1-Q3 2021 reveal a generally positive trend.  While liabilities and current assets on revenue increased moderately, retained earnings to revenue showed strong growth (9.7%). However, SG&A expense ratio increased sharply (190.42%), highlighting potential cost management concerns.  Earnings per share experienced substantial growth (239.23%), yet high volatility.  Retained earnings on assets showed a minor increase.