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 143000000000.0 (%).Trend:Increase 13.4% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 139300000000.0 (%).Trend:Decrease 2.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 135100000000.0 (%).Trend:Decrease 3.02% than previous quarter

Overall: decreasing (-5.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 233200000000.0 (%).Trend:Increase 9.48% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 260400000000.0 (%).Trend:Increase 11.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 263300000000.0 (%).Trend:Increase 1.11% than previous quarter

Overall: increasing (12.91%). 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 137600000000.0 (%).Trend:Decrease 39.44% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 144500000000.0 (%).Trend:Increase 5.01% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 162500000000.0 (%).Trend:Increase 12.46% than previous quarter

Overall: increasing (18.1%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17900000000.0 (%).Trend:Decrease 66.03% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33000000000.0 (%).Trend:Increase 84.36% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49300000000.0 (%).Trend:Increase 49.39% than previous quarter

Overall: increasing (175.42%). 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 15.04 (%).Trend:Decrease 34.09% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 15.42 (%).Trend:Increase 2.53% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 17.29 (%).Trend:Increase 12.13% than previous quarter

Overall: increasing (14.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -8.43 (USD).Trend:Decrease 377.3% than previous quarter
Year 2020 Quarter 2: Earning Per Share -7.55 (USD).Trend:Decrease 10.44% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.66 (USD).Trend:Decrease 25.03% than previous quarter

Overall: increasing (-32.86%). Fluctuation: **Significant** (high variation).



Financial performance for Q1-Q3 2020 shows inconsistent trends.  Liabilities on revenue decreased slightly, implying better debt management, with little fluctuation. Current assets on revenue increased steadily, suggesting improved liquidity, also with low fluctuation. Cost efficiency reveals an increase in the retained earnings-to-revenue ratio, indicating potential improvement in profitability, with little variation.  However, the Selling, General & Administrative (SG&A) expense ratio showed a significant increase overall, indicating potential areas for improvement in operational efficiency. Investment efficiency shows a steady increase in retained earnings on assets.  Earnings per share, however, demonstrate an overall increase but with significant negative values and substantial volatility.