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 1134000000000.0 (%).Trend:Increase 26.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1032100000000.0 (%).Trend:Decrease 8.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 975900000000.0 (%).Trend:Decrease 5.45% than previous quarter

Overall: decreasing (-13.94%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1728500000000.0 (%).Trend:Increase 28.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1755500000000.0 (%).Trend:Increase 1.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1653400000000.0 (%).Trend:Decrease 5.82% than previous quarter

Overall: decreasing (-4.34%). 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 798200000000.0 (%).Trend:Increase 17.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 825900000000.0 (%).Trend:Increase 3.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 883000000000.0 (%).Trend:Increase 6.91% than previous quarter

Overall: increasing (10.62%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27100000000.0 (%).Trend:Decrease 72.71% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56800000000.0 (%).Trend:Increase 109.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 89600000000.0 (%).Trend:Increase 57.75% than previous quarter

Overall: increasing (230.63%). 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 32.54 (%).Trend:Decrease 0.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 32.92 (%).Trend:Increase 1.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.63 (%).Trend:Increase 11.27% than previous quarter

Overall: increasing (12.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 5.86 (USD).Trend:Increase 44.69% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.35 (USD).Trend:Increase 42.49% than previous quarter
Year 2021 Quarter 3: Earning Per Share 12.91 (USD).Trend:Increase 54.61% than previous quarter

Overall: increasing (120.31%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 indicate mixed performance. Liabilities and current assets on revenue show slight decreases. Cost efficiency exhibits a positive trend with increased retained earnings to revenue.  However, SG&A expense ratios display significant fluctuations with large changes. Investment efficiency and earnings per share show consistent increases, reflecting improved profitability. The findings indicate inconsistent cost management but a positive trend in overall financial performance, particularly regarding earnings and investment.