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 6685400000.0 (%).Trend:Decrease 43.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7188300000.0 (%).Trend:Increase 7.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 7911800000.0 (%).Trend:Increase 10.06% than previous quarter

Overall: increasing (18.34%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 20677500000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22183600000.0 (%).Trend:Increase 7.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 24094300000.0 (%).Trend:Increase 8.61% than previous quarter

Overall: increasing (16.52%). 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 41315500000.0 (%).Trend:Increase 6.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 42112900000.0 (%).Trend:Increase 1.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 43223000000.0 (%).Trend:Increase 2.64% than previous quarter

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

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3597700000.0 (%).Trend:Decrease 60.21% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7145500000.0 (%).Trend:Increase 98.61% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10958600000.0 (%).Trend:Increase 53.36% than previous quarter

Overall: increasing (204.6%). 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 106.92 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 103.73 (%).Trend:Decrease 2.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 101.01 (%).Trend:Decrease 2.62% than previous quarter

Overall: decreasing (-5.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 14.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.97 (USD).Trend:Increase 72.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.5 (USD).Trend:Increase 51.52% than previous quarter

Overall: increasing (161.63%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show a positive trend in liabilities on revenue and current assets, both increasing with moderate fluctuation.  Cost efficiency, specifically the SG&A expense ratio, saw a substantial decrease in Q1, followed by a significant increase in subsequent quarters. The retained earnings to revenue ratio has a steady upward trend.  Investment efficiency reveals a slight decrease in retained earnings on assets. Earnings per share show significant and positive fluctuations, with a general upward trend.