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 242370000000.0 (%).Trend:Increase 24.07% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 238120000000.0 (%).Trend:Decrease 1.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 316130000000.0 (%).Trend:Increase 32.76% than previous quarter

Overall: increasing (30.43%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 195470000000.0 (%).Trend:Increase 11.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 205260000000.0 (%).Trend:Increase 5.01% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 216090000000.0 (%).Trend:Increase 5.28% than previous quarter

Overall: increasing (10.55%). 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 257360000000.0 (%).Trend:Increase 7.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 266050000000.0 (%).Trend:Increase 3.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 278000000000.0 (%).Trend:Increase 4.49% than previous quarter

Overall: increasing (8.02%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32130000000.0 (%).Trend:Decrease 64.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 67790000000.0 (%).Trend:Increase 110.99% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 100520000000.0 (%).Trend:Increase 48.28% than previous quarter

Overall: increasing (212.85%). 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 20.29 (%).Trend:Decrease 7.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.77 (%).Trend:Increase 2.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 21.58 (%).Trend:Increase 3.9% than previous quarter

Overall: increasing (6.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.61 (USD).Trend:Decrease 84.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.29 (USD).Trend:Increase 111.48% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 62.02% than previous quarter

Overall: increasing (242.62%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 highlight several areas. Liabilities on revenue are increasing with some volatility, while current assets exhibit a consistent growth. Cost efficiency (ratio of retained earnings to revenue) remains positive, but SG&A expenses increased greatly over the period with fluctuations. Investment efficiency is improving, and earnings per share show significant increases and decreases.