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 32280000000.0 (%).Trend:Increase 6.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39220000000.0 (%).Trend:Increase 21.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42670000000.0 (%).Trend:Increase 8.8% than previous quarter

Overall: increasing (32.19%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 36400000000.0 (%).Trend:Decrease 5.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 37970000000.0 (%).Trend:Increase 4.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 44840000000.0 (%).Trend:Increase 18.09% than previous quarter

Overall: increasing (23.19%). Fluctuation: **Neutral** (moderate 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 -24460000000.0 (%).Trend:Decrease 21.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -19750000000.0 (%).Trend:Decrease 19.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -12520000000.0 (%).Trend:Decrease 36.61% than previous quarter

Overall: increasing (-48.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6550000000.0 (%).Trend:Decrease 65.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13950000000.0 (%).Trend:Increase 112.98% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22100000000.0 (%).Trend:Increase 58.42% than previous quarter

Overall: increasing (237.4%). 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 -6.84 (%).Trend:Decrease 20.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.36 (%).Trend:Decrease 21.64% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -3.03 (%).Trend:Decrease 43.47% than previous quarter

Overall: increasing (-55.7%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 14.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.71 (USD).Trend:Increase 141.96% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.15 (USD).Trend:Increase 90.04% than previous quarter

Overall: increasing (359.82%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 reveal increasing liabilities on revenue (32.19%) and current assets on revenue (23.19%), both with moderate fluctuation.  Significant fluctuations are evident in cost efficiency metrics: a substantial decrease in retained earnings to revenue (-48.81%), a large increase in SG&A expense ratio (237.4%), a considerable decrease in retained earnings on assets (-55.7%), and a substantial increase in earnings per share (359.82%).  The data suggests potential challenges in profitability and cost management, alongside strong revenue growth.