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 16095200000.0 (%).Trend:Decrease 0.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 16690300000.0 (%).Trend:Increase 3.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16889100000.0 (%).Trend:Increase 1.19% than previous quarter

Overall: increasing (4.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 46428200000.0 (%).Trend:Increase 5.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 47716700000.0 (%).Trend:Increase 2.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47171800000.0 (%).Trend:Decrease 1.14% than previous quarter

Overall: increasing (1.6%). 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 19050800000.0 (%).Trend:Increase 4.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 19845400000.0 (%).Trend:Increase 4.17% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20575500000.0 (%).Trend:Increase 3.68% than previous quarter

Overall: increasing (8.0%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4843100000.0 (%).Trend:Decrease 66.66% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9680600000.0 (%).Trend:Increase 99.88% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14583900000.0 (%).Trend:Increase 50.65% than previous quarter

Overall: increasing (201.13%). 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 24.13 (%).Trend:Increase 2.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.69 (%).Trend:Increase 2.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.56 (%).Trend:Increase 3.52% than previous quarter

Overall: increasing (5.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 56.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.62 (USD).Trend:Increase 106.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 48.39% than previous quarter

Overall: increasing (206.67%). Fluctuation: **Significant** (high variation).



Key insights from the Q1-Q3 2021 data show increasing retained earnings on revenue (8%) and assets (5.93%), suggesting improved profitability and investment efficiency.  However, a substantial increase in SG&A expenses (201.13%) and highly volatile earnings per share growth (206.67%) raise concerns about cost control and potential market instability.  Liabilities and current assets on revenue show only small increases.