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 132640000000.0 (%).Trend:Increase 1.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 140590000000.0 (%).Trend:Increase 5.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 192540000000.0 (%).Trend:Increase 36.95% than previous quarter

Overall: increasing (45.16%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 175950000000.0 (%).Trend:Increase 5.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180670000000.0 (%).Trend:Increase 2.68% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 197090000000.0 (%).Trend:Increase 9.09% than previous quarter

Overall: increasing (12.01%). 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 248560000000.0 (%).Trend:Increase 8.84% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 256280000000.0 (%).Trend:Increase 3.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 264010000000.0 (%).Trend:Increase 3.02% than previous quarter

Overall: increasing (6.22%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18890000000.0 (%).Trend:Decrease 67.31% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38090000000.0 (%).Trend:Increase 101.64% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57120000000.0 (%).Trend:Increase 49.96% than previous quarter

Overall: increasing (202.38%). 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 42.0 (%).Trend:Increase 7.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.67 (%).Trend:Increase 1.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 42.86 (%).Trend:Increase 0.45% than previous quarter

Overall: increasing (2.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.71 (USD).Trend:Decrease 69.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 101.41% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.15 (USD).Trend:Increase 50.35% than previous quarter

Overall: increasing (202.82%). Fluctuation: **Significant** (high variation).



Analysis of 2021 data reveals significant growth in liabilities on revenue (45.16%), current assets (12.01%), and retained earnings to revenue (6.22%).  However,  SG&A expenses (202.38%) and earnings per share (202.82%) show substantial increases with high fluctuation, requiring further investigation.  Retained earnings on assets displayed a modest increase (2.05%).