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 2654600000000.0 (%).Trend:Decrease 14.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2664200000000.0 (%).Trend:Increase 0.36% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 2741300000000.0 (%).Trend:Increase 2.89% than previous quarter

Overall: increasing (3.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 3487400000000.0 (%).Trend:Decrease 15.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3287700000000.0 (%).Trend:Decrease 5.73% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 3396600000000.0 (%).Trend:Increase 3.31% than previous quarter

Overall: decreasing (-2.6%). 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 3845600000000.0 (%).Trend:Decrease 1.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3936500000000.0 (%).Trend:Increase 2.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4031100000000.0 (%).Trend:Increase 2.4% than previous quarter

Overall: increasing (4.82%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 291700000000.0 (%).Trend:Decrease 69.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 603000000000.0 (%).Trend:Increase 106.72% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 919800000000.0 (%).Trend:Increase 52.54% than previous quarter

Overall: increasing (215.32%). 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 19.05 (%).Trend:Increase 1.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 19.66 (%).Trend:Increase 3.2% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 19.93 (%).Trend:Increase 1.37% than previous quarter

Overall: increasing (4.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 101.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.51 (USD).Trend:Increase 5000.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.01 (USD).Trend:Increase 98.04% than previous quarter

Overall: increasing (10000.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 present a mixed financial health picture.  Liabilities on revenue are trending upward, albeit with little variation.  In contrast, current assets on revenue are decreasing, also with limited fluctuation.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, is increasing steadily (4.82%).  However, significant fluctuation is noted in the SG&A expense ratio (215.32%), needing further scrutiny. Investment efficiency (retained earnings on assets) is increasing with minimal fluctuation (4.62%).  Earnings per share demonstrate substantial, and highly fluctuating, growth (10,000%).