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 50183500000.0 (%).Trend:Increase 2.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55435400000.0 (%).Trend:Increase 10.47% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 59635400000.0 (%).Trend:Increase 7.58% than previous quarter

Overall: increasing (18.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 92580200000.0 (%).Trend:Decrease 3.21% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 98085000000.0 (%).Trend:Increase 5.95% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 102599600000.0 (%).Trend:Increase 4.6% than previous quarter

Overall: increasing (10.82%). 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 -324084200000.0 (%).Trend:Decrease 0.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -414670200000.0 (%).Trend:Increase 27.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -412558200000.0 (%).Trend:Decrease 0.51% than previous quarter

Overall: decreasing (27.3%). Fluctuation: **Significant** (high 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 -194.9 (%).Trend:Decrease 2.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -240.84 (%).Trend:Increase 23.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -233.83 (%).Trend:Decrease 2.91% than previous quarter

Overall: decreasing (19.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.04 (USD).Trend:Decrease 65.06% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.14 (USD).Trend:Increase 101.97% than previous quarter
Year 2021 Quarter 3: Earning Per Share 9.43 (USD).Trend:Increase 53.58% than previous quarter

Overall: increasing (210.2%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2021 data reveals a mixed financial performance. While liabilities and current assets increased, indicating potential working capital improvement, a significant decrease in retained earnings ratios and on assets signals serious cost-efficiency concerns.  The dramatic growth in earnings per share warrants deeper investigation.