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 66710000000.0 (%).Trend:Increase 29.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71950000000.0 (%).Trend:Increase 7.85% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 71600000000.0 (%).Trend:Decrease 0.49% than previous quarter

Overall: increasing (7.33%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 133510000000.0 (%).Trend:Decrease 15.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 139830000000.0 (%).Trend:Increase 4.73% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 145530000000.0 (%).Trend:Increase 4.08% than previous quarter

Overall: increasing (9.0%). 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 54470000000.0 (%).Trend:Decrease 31.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 63870000000.0 (%).Trend:Increase 17.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 73620000000.0 (%).Trend:Increase 15.27% than previous quarter

Overall: increasing (35.16%). Fluctuation: **Neutral** (moderate 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 15.07 (%).Trend:Decrease 26.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 16.95 (%).Trend:Increase 12.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 19.02 (%).Trend:Increase 12.21% than previous quarter

Overall: increasing (26.21%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 59.21% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 193.55% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.53 (USD).Trend:Increase 68.13% than previous quarter

Overall: increasing (393.55%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021–Q3 2021 show overall positive trends in working capital, cost, and investment efficiency. Liabilities and current assets are increasing, along with the ratio of retained earnings to revenue (35.16%) and investment efficiency (26.21%).  However, earnings per share show dramatic fluctuations (393.55%), highlighting the importance of examining specific factors influencing these changes.  The high variance in EPS is critical for future planning and strategy.