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 31220000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35300000000.0 (%).Trend:Increase 13.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38940000000.0 (%).Trend:Increase 10.31% than previous quarter

Overall: increasing (24.73%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 69780000000.0 (%).Trend:Decrease 5.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78400000000.0 (%).Trend:Increase 12.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 81090000000.0 (%).Trend:Increase 3.43% than previous quarter

Overall: increasing (16.21%). 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 23320000000.0 (%).Trend:Increase 10.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25150000000.0 (%).Trend:Increase 7.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 27270000000.0 (%).Trend:Increase 8.43% than previous quarter

Overall: increasing (16.94%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 8.75 (%).Trend:Increase 8.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.14 (%).Trend:Decrease 6.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.26 (%).Trend:Increase 1.47% than previous quarter

Overall: decreasing (-5.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 83.42% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.76 (USD).Trend:Increase 130.3% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.25 (USD).Trend:Increase 64.47% than previous quarter

Overall: increasing (278.79%). Fluctuation: **Significant** (high variation).



Financial analysis of the provided data reveals increasing liabilities on revenue and current assets on revenue, with moderate and low variation, respectively.  Cost efficiency, as demonstrated by the increasing ratio of retained earnings to revenue (16.94%), also shows a stable trend. However, investment efficiency shows a slight decrease, while earnings per share exhibit a substantial upward trend with considerable volatility.  The significant fluctuation in earnings per share warrants further investigation.