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 46120600000.0 (%).Trend:Decrease 10.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50976700000.0 (%).Trend:Increase 10.53% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 53659100000.0 (%).Trend:Increase 5.26% than previous quarter

Overall: increasing (16.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 78813100000.0 (%).Trend:Decrease 9.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83997200000.0 (%).Trend:Increase 6.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84933300000.0 (%).Trend:Increase 1.11% than previous quarter

Overall: increasing (7.77%). 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 96124600000.0 (%).Trend:Increase 4.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 97306500000.0 (%).Trend:Increase 1.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 96744900000.0 (%).Trend:Decrease 0.58% than previous quarter

Overall: increasing (0.65%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50197300000.0 (%).Trend:Decrease 61.55% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 90968000000.0 (%).Trend:Increase 81.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 133625500000.0 (%).Trend:Increase 46.89% than previous quarter

Overall: increasing (166.2%). 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 29.38 (%).Trend:Increase 8.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 29.26 (%).Trend:Decrease 0.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 29.11 (%).Trend:Decrease 0.51% than previous quarter

Overall: decreasing (-0.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 26.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.6 (USD).Trend:Increase 76.47% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.79 (USD).Trend:Increase 31.67% than previous quarter

Overall: increasing (132.35%). Fluctuation: **Significant** (high variation).



Analysis of the provided financial statements reveals trends across working capital, cost, investment, and earning efficiency for Q1 2021.  Working capital, evidenced by liabilities and current assets on revenue, shows a slight upward trend. Cost efficiency shows a notable increase in SG&A expense ratio, indicating potential inefficiencies.  Retained earnings per revenue and retained earnings per assets demonstrate slight overall increases or decreases, respectively.  Earnings per share exhibits significant quarter-to-quarter fluctuation.  The analysis highlights potential areas requiring further investigation, especially the volatile SG&A expense ratio and earning per share.