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 146853400000.0 (%).Trend:Decrease 34.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 169521100000.0 (%).Trend:Increase 15.44% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 230527300000.0 (%).Trend:Increase 35.99% than previous quarter

Overall: increasing (56.98%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 150385900000.0 (%).Trend:Decrease 39.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 223976700000.0 (%).Trend:Increase 48.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 261117100000.0 (%).Trend:Increase 16.58% than previous quarter

Overall: increasing (73.63%). Fluctuation: **Significant** (high 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 37238700000.0 (%).Trend:Increase 6.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 80572000000.0 (%).Trend:Increase 116.37% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 93226800000.0 (%).Trend:Increase 15.71% than previous quarter

Overall: increasing (150.35%). Fluctuation: **Significant** (high 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 9.31 (%).Trend:Increase 24.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.39 (%).Trend:Increase 86.79% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 17.48 (%).Trend:Increase 0.52% than previous quarter

Overall: increasing (87.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 59.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.53 (USD).Trend:Increase 1388.24% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.14 (USD).Trend:Increase 24.11% than previous quarter

Overall: increasing (1747.06%). Fluctuation: **Significant** (high variation).



The financial statements for Q1 2021 to Q3 2021 show an overall positive trend, though with substantial variations.  Working capital indicators (liabilities and current assets on revenue) demonstrate increasing trends with high fluctuation, suggesting potentially unsustainable growth.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, is clearly increasing but exhibits considerable volatility, signaling a need for further investigation. Investment efficiency (retained earnings on assets) is growing with sizable fluctuations. Earnings per share exhibit a significant overall increase, yet display extreme volatility, potentially highlighting management risk.  The data demands an analysis of underlying causes of these fluctuations.