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 14600500000.0 (%).Trend:Increase 2.73% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 16652800000.0 (%).Trend:Increase 14.06% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 15216200000.0 (%).Trend:Decrease 8.63% than previous quarter

Overall: increasing (4.22%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 23764600000.0 (%).Trend:Increase 14.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 25634400000.0 (%).Trend:Increase 7.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 26112800000.0 (%).Trend:Increase 1.87% than previous quarter

Overall: increasing (9.88%). 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 1609400000.0 (%).Trend:Decrease 530.78% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 578200000.0 (%).Trend:Decrease 64.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 2661600000.0 (%).Trend:Increase 360.33% than previous quarter

Overall: increasing (65.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3996500000.0 (%).Trend:Decrease 60.46% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8826500000.0 (%).Trend:Increase 120.86% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13600700000.0 (%).Trend:Increase 54.09% than previous quarter

Overall: increasing (240.32%). 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 3.07 (%).Trend:Decrease 514.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 1.08 (%).Trend:Decrease 64.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.84 (%).Trend:Increase 348.15% than previous quarter

Overall: increasing (57.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 208.82% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 181.08% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.72 (USD).Trend:Increase 65.38% than previous quarter

Overall: increasing (364.86%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 indicate positive overall growth in working capital with slight fluctuation in liabilities on revenue (4.22%), and steady increase in current assets on revenue (9.88%). However, cost efficiency shows significant variations, with a substantial rise in retained earnings to revenue (65.38%), SG&A expense ratio (240.32%), and investment efficiency (57.65%). Earnings per share show a significant rise (364.86%) with volatility.