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 184400000000.0 (%).Trend:Increase 44.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 195900000000.0 (%).Trend:Increase 6.24% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 131400000000.0 (%).Trend:Decrease 32.92% than previous quarter

Overall: decreasing (-28.74%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 340100000000.0 (%).Trend:Increase 2.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 362300000000.0 (%).Trend:Increase 6.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 305700000000.0 (%).Trend:Decrease 15.62% than previous quarter

Overall: decreasing (-10.11%). 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 196700000000.0 (%).Trend:Increase 7.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 202900000000.0 (%).Trend:Increase 3.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 209200000000.0 (%).Trend:Increase 3.1% than previous quarter

Overall: increasing (6.35%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30100000000.0 (%).Trend:Decrease 64.63% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60500000000.0 (%).Trend:Increase 101.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 87800000000.0 (%).Trend:Increase 45.12% than previous quarter

Overall: increasing (191.69%). 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 23.02 (%).Trend:Increase 6.38% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.1 (%).Trend:Increase 0.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.67 (%).Trend:Increase 11.13% than previous quarter

Overall: increasing (11.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 16.95% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 126.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.74 (USD).Trend:Increase 56.76% than previous quarter

Overall: increasing (255.1%). Fluctuation: **Significant** (high variation).



Financial performance review for Q1 2021 to Q3 2021 reveals mixed outcomes. Working capital efficiency shows a decline in both liabilities and current assets, with moderate fluctuation. Cost efficiency displays an increase in the ratio of retained earnings to revenue with low variation and a considerable increase in the SG&A expense ratio with significant variation. Investment efficiency exhibits a consistent upward trend in retained earnings on assets with low variation. Earnings per share demonstrate a significant rise, with considerable variation.