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 46120600000.0 (%).Trend:Decrease 10.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50976700000.0 (%).Trend:Increase 10.53% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 53659100000.0 (%).Trend:Increase 5.26% than previous quarter

Overall: increasing (16.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 78813100000.0 (%).Trend:Decrease 9.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83997200000.0 (%).Trend:Increase 6.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84933300000.0 (%).Trend:Increase 1.11% 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 96124600000.0 (%).Trend:Increase 4.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 97306500000.0 (%).Trend:Increase 1.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 96744900000.0 (%).Trend:Decrease 0.58% than previous quarter

Overall: increasing (0.65%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50197300000.0 (%).Trend:Decrease 61.55% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 90968000000.0 (%).Trend:Increase 81.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 133625500000.0 (%).Trend:Increase 46.89% than previous quarter

Overall: increasing (166.2%). 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 29.38 (%).Trend:Increase 8.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 29.26 (%).Trend:Decrease 0.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 29.11 (%).Trend:Decrease 0.51% than previous quarter

Overall: decreasing (-0.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 26.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.6 (USD).Trend:Increase 76.47% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.79 (USD).Trend:Increase 31.67% than previous quarter

Overall: increasing (132.35%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a slight increase in liabilities on revenue (16.35%) and current assets on revenue (7.77%) over the three quarters of 2021. Cost efficiency shows a significant increase in the SG&A expense ratio (166.2%), while the ratio of retained earnings to revenue increased slightly (0.65%) and retained earnings on assets decreased slightly (-0.92%).  Earnings per share saw significant fluctuations, increasing overall (132.35%) but with substantial quarter-to-quarter variations. The analysis indicates potential issues with SG&A expense management and notable volatility in earnings per share.