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 69168800000.0 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72141000000.0 (%).Trend:Increase 4.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 74226200000.0 (%).Trend:Increase 2.89% than previous quarter

Overall: increasing (7.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 76257200000.0 (%).Trend:Decrease 6.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 81940000000.0 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 90471100000.0 (%).Trend:Increase 10.41% than previous quarter

Overall: increasing (18.64%). 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 52513800000.0 (%).Trend:Increase 13.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 55392500000.0 (%).Trend:Increase 5.48% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 59587200000.0 (%).Trend:Increase 7.57% than previous quarter

Overall: increasing (13.47%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8821400000.0 (%).Trend:Decrease 67.19% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17576300000.0 (%).Trend:Increase 99.25% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27105000000.0 (%).Trend:Increase 54.21% than previous quarter

Overall: increasing (207.26%). 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 30.61 (%).Trend:Increase 10.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 31.56 (%).Trend:Increase 3.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.54 (%).Trend:Decrease 3.23% than previous quarter

Overall: decreasing (-0.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 63.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.64 (USD).Trend:Increase 124.66% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.91 (USD).Trend:Increase 77.44% than previous quarter

Overall: increasing (298.63%). Fluctuation: **Significant** (high variation).



The provided financial statements for Q1 2021 to Q3 2021 reveal positive trends in working capital efficiency, with both liabilities and current assets on revenue increasing.  Cost efficiency shows consistent growth in the ratio of retained earnings to revenue, although the SG&A expense ratio demonstrates considerable volatility.  Investment efficiency reveals a slight decline in retained earnings on assets, but earnings per share show a substantial increase overall, although with significant quarterly fluctuations.