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 11017400000.0 (%).Trend:Decrease 37.09% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 14562900000.0 (%).Trend:Increase 32.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 15640500000.0 (%).Trend:Increase 7.4% than previous quarter

Overall: increasing (41.96%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 20521600000.0 (%).Trend:Decrease 21.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 23564500000.0 (%).Trend:Increase 14.83% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 23334300000.0 (%).Trend:Decrease 0.98% than previous quarter

Overall: increasing (13.71%). 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 21941400000.0 (%).Trend:Decrease 0.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 23221100000.0 (%).Trend:Increase 5.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 24593800000.0 (%).Trend:Increase 5.91% than previous quarter

Overall: increasing (12.09%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3976600000.0 (%).Trend:Decrease 68.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8495600000.0 (%).Trend:Increase 113.64% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12847600000.0 (%).Trend:Increase 51.23% than previous quarter

Overall: increasing (223.08%). 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 21.41 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 21.99 (%).Trend:Increase 2.71% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 23.42 (%).Trend:Increase 6.5% than previous quarter

Overall: increasing (9.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 130.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.84 (USD).Trend:Increase 236.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 76.19% than previous quarter

Overall: increasing (492.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show an increasing trend in liabilities on revenue (41.96%) with moderate fluctuation, and a moderate increase in current assets on revenue (13.71%) with low fluctuation. Cost efficiency indicates an increase in the ratio of retained earnings to revenue (12.09%) with low variation, but a significant increase in SG&A expense ratio (223.08%) with high fluctuation. Investment efficiency reveals a positive trend in retained earnings on assets (9.39%) with minimal variation. Earnings per share experienced a substantial increase (492%) with a significant level of fluctuation.