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 58804600000.0 (%).Trend:Increase 16.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63911400000.0 (%).Trend:Increase 8.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 64573400000.0 (%).Trend:Increase 1.04% than previous quarter

Overall: increasing (9.81%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 178092500000.0 (%).Trend:Increase 10.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 191167000000.0 (%).Trend:Increase 7.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 197399800000.0 (%).Trend:Increase 3.26% than previous quarter

Overall: increasing (10.84%). 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 21721400000.0 (%).Trend:Increase 88.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 29662900000.0 (%).Trend:Increase 36.56% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 37967200000.0 (%).Trend:Increase 28.0% than previous quarter

Overall: increasing (74.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10568500000.0 (%).Trend:Decrease 62.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20958500000.0 (%).Trend:Increase 98.31% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31180000000.0 (%).Trend:Increase 48.77% than previous quarter

Overall: increasing (195.03%). 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 6.77 (%).Trend:Increase 78.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.85 (%).Trend:Increase 30.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.09 (%).Trend:Increase 25.31% than previous quarter

Overall: increasing (63.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 16.95% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 132.65% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 57.89% than previous quarter

Overall: increasing (267.35%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show a largely positive trend, despite volatility.  Liabilities and current assets on revenue are increasing.  Cost efficiency, specifically the retained earnings-to-revenue ratio, is rising significantly.  However, the SG&A expense ratio shows considerable quarter-to-quarter variation.  Investment efficiency and earnings per share are increasing, though also subject to significant fluctuations.  A deeper analysis is necessary to pinpoint the factors driving these patterns and assess the long-term financial health.