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 2657800000000.0 (%).Trend:Increase 6.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2750800000000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 2597600000000.0 (%).Trend:Decrease 5.57% than previous quarter

Overall: decreasing (-2.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4258100000000.0 (%).Trend:Increase 10.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4294600000000.0 (%).Trend:Increase 0.86% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 4189300000000.0 (%).Trend:Decrease 2.45% than previous quarter

Overall: decreasing (-1.62%). 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 3669700000000.0 (%).Trend:Increase 3.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3693400000000.0 (%).Trend:Increase 0.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 3836100000000.0 (%).Trend:Increase 3.86% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 123900000000.0 (%).Trend:Decrease 63.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 260300000000.0 (%).Trend:Increase 110.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 394300000000.0 (%).Trend:Increase 51.48% than previous quarter

Overall: increasing (218.24%). 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 45.46 (%).Trend:Decrease 1.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 45.21 (%).Trend:Decrease 0.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 47.49 (%).Trend:Increase 5.04% than previous quarter

Overall: increasing (4.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.8 (USD).Trend:Decrease 31.37% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.38 (USD).Trend:Increase 92.14% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.0 (USD).Trend:Increase 48.7% than previous quarter

Overall: increasing (185.71%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show a slight decline in working capital efficiency with liabilities on revenue and current assets on revenue both decreasing, albeit by small margins.  Cost efficiency presents a mixed picture, with a notable increase in the ratio of retained earnings to revenue and a substantial increase in SG&A expenses. Investment efficiency reveals a moderate increase in retained earnings on assets. Earnings per share are highly variable, increasing considerably in some quarters, then decreasing in others.