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 152276300000.0 (%).Trend:Increase 23.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 138153300000.0 (%).Trend:Decrease 9.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 162411600000.0 (%).Trend:Increase 17.56% than previous quarter

Overall: increasing (6.66%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 256375600000.0 (%).Trend:Increase 14.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 249493400000.0 (%).Trend:Decrease 2.68% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 283369300000.0 (%).Trend:Increase 13.58% than previous quarter

Overall: increasing (10.53%). 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 102741400000.0 (%).Trend:Decrease 3.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 103483100000.0 (%).Trend:Increase 0.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 112374900000.0 (%).Trend:Increase 8.59% than previous quarter

Overall: increasing (9.38%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44387500000.0 (%).Trend:Decrease 58.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 90817400000.0 (%).Trend:Increase 104.6% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 141157700000.0 (%).Trend:Increase 55.43% than previous quarter

Overall: increasing (218.01%). 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 20.19 (%).Trend:Decrease 7.22% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.89 (%).Trend:Increase 3.47% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 21.25 (%).Trend:Increase 1.72% than previous quarter

Overall: increasing (5.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.13 (USD).Trend:Increase 5062.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.71 (USD).Trend:Increase 110.9% than previous quarter
Year 2021 Quarter 3: Earning Per Share 12.68 (USD).Trend:Increase 45.58% than previous quarter

Overall: increasing (207.02%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, the company shows positive growth in several key areas, with liabilities on revenue, current assets on revenue, and retained earnings to revenue all increasing.  However, the massive increase in SG&A expenses (218.01%) is a serious concern and needs further investigation to determine its cause.  While the increase in earnings per share is positive, its significant fluctuation requires careful attention.