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 86593700000.0 (%).Trend:Decrease 9.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97866900000.0 (%).Trend:Increase 13.02% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 107006000000.0 (%).Trend:Increase 9.34% than previous quarter

Overall: increasing (23.57%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 75711800000.0 (%).Trend:Decrease 13.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 80736300000.0 (%).Trend:Increase 6.64% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 86269800000.0 (%).Trend:Increase 6.85% than previous quarter

Overall: increasing (13.94%). 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 5204100000.0 (%).Trend:Decrease 59.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8676400000.0 (%).Trend:Increase 66.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 14371100000.0 (%).Trend:Increase 65.63% than previous quarter

Overall: increasing (176.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24353500000.0 (%).Trend:Decrease 63.29% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50303600000.0 (%).Trend:Increase 106.56% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75707000000.0 (%).Trend:Increase 50.5% than previous quarter

Overall: increasing (210.87%). 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 2.89 (%).Trend:Decrease 54.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.73 (%).Trend:Increase 63.67% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 7.67 (%).Trend:Increase 62.16% than previous quarter

Overall: increasing (165.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 101.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 612.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.7 (USD).Trend:Increase 136.84% than previous quarter

Overall: increasing (1587.5%). Fluctuation: **Significant** (high variation).



Key insights from the provided finance statement responses for Q1-Q3 2021 reveal a pattern of strong increases in various financial metrics.  Working capital efficiency indicates increasing liabilities and current assets on revenue with little variation.  However, cost efficiency metrics show significant fluctuation. Retained earnings on assets, SG&A expense ratios, and earnings per share all show substantial increases with high variation.