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 484900000000.0 (%).Trend:Increase 13.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 461200000000.0 (%).Trend:Decrease 4.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 618400000000.0 (%).Trend:Increase 34.08% than previous quarter

Overall: increasing (27.53%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 854400000000.0 (%).Trend:Increase 10.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 801400000000.0 (%).Trend:Decrease 6.2% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 920800000000.0 (%).Trend:Increase 14.9% than previous quarter

Overall: increasing (7.77%). 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 1539900000000.0 (%).Trend:Increase 4.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1571600000000.0 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1630500000000.0 (%).Trend:Increase 3.75% than previous quarter

Overall: increasing (5.88%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47200000000.0 (%).Trend:Decrease 71.77% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 100500000000.0 (%).Trend:Increase 112.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 156300000000.0 (%).Trend:Increase 55.52% than previous quarter

Overall: increasing (231.14%). 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 43.43 (%).Trend:Increase 1.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 45.59 (%).Trend:Increase 4.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 45.72 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (5.27%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial analysis covers three quarters of 2021, showing trends in working capital efficiency, cost efficiency, and investment efficiency. Liabilities on revenue increased overall by 27.53% with fluctuating trends. Current assets on revenue also increased by 7.77% with minimal variation.  Cost efficiency shows a significant increase (231.14%) in SG&A expense ratio, with substantial fluctuations.  Retained earnings to revenue increased by 5.88% with minor variations. Investment efficiency demonstrates a consistent 5.27% increase in retained earnings on assets.  The report concludes with overall trends and fluctuation classifications.