Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 1: Liabilities on Revenue 39800000000.0 (%).Trend:Increase 6.7% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 41600000000.0 (%).Trend:Increase 4.52% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 41200000000.0 (%).Trend:Decrease 0.96% than previous quarter

Overall: increasing (3.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 51000000000.0 (%).Trend:Increase 4.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 57700000000.0 (%).Trend:Increase 13.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62400000000.0 (%).Trend:Increase 8.15% than previous quarter

Overall: increasing (22.35%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -17400000000.0 (%).Trend:Decrease 13.86% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12600000000.0 (%).Trend:Decrease 27.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7700000000.0 (%).Trend:Decrease 38.89% than previous quarter

Overall: increasing (-55.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10500000000.0 (%).Trend:Decrease 64.65% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22900000000.0 (%).Trend:Increase 118.1% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35800000000.0 (%).Trend:Increase 56.33% than previous quarter

Overall: increasing (240.95%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 1: Retained Earning on Assets -13.48 (%).Trend:Decrease 18.8% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -9.26 (%).Trend:Decrease 31.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -5.47 (%).Trend:Decrease 40.93% than previous quarter

Overall: increasing (-59.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2020 to Q3 2020 indicate a company with a complex financial situation. Working capital metrics show increasing liabilities on revenue (3.52%) and notably increasing current assets on revenue (22.35%).  Cost efficiency shows a significant and concerning drop in the retained earnings to revenue ratio (-55.75%) with substantial volatility.  The selling, general, and administrative (SG&A) expense ratio shows an unexpected surge (240.95%) with pronounced variation.  Investment efficiency also sees a concerning decrease in retained earnings on assets (-59.42%), suggesting operational inefficiencies.