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 96300000000.0 (%).Trend:Decrease 0.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 98600000000.0 (%).Trend:Increase 2.39% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 128800000000.0 (%).Trend:Increase 30.63% than previous quarter

Overall: increasing (33.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 264200000000.0 (%).Trend:Decrease 1.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 199100000000.0 (%).Trend:Decrease 24.64% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 229700000000.0 (%).Trend:Increase 15.37% than previous quarter

Overall: decreasing (-13.06%). 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 283000000000.0 (%).Trend:Increase 0.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 281200000000.0 (%).Trend:Decrease 0.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 281900000000.0 (%).Trend:Increase 0.25% than previous quarter

Overall: decreasing (-0.39%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38800000000.0 (%).Trend:Decrease 68.38% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80400000000.0 (%).Trend:Increase 107.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 123200000000.0 (%).Trend:Increase 53.23% than previous quarter

Overall: increasing (217.53%). 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 21.11 (%).Trend:Decrease 10.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.0 (%).Trend:Increase 4.22% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 20.97 (%).Trend:Decrease 4.68% than previous quarter

Overall: decreasing (-0.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 73.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.67 (USD).Trend:Increase 36.73% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.91 (USD).Trend:Increase 35.82% than previous quarter

Overall: increasing (85.71%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 display varied trends. Liabilities on revenue increased by 33.75%, while current assets decreased by 13.06%. Cost efficiency shows a slight decrease in the retained earnings-to-revenue ratio (-0.39%), and SG&A expenses rose significantly (217.53%).  Investment efficiency saw a modest decline in retained earnings on assets (-0.66%), but earnings per share grew considerably (85.71%).  Significant fluctuations are evident in SG&A and earnings per share.