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 80600000000.0 (%).Trend:Decrease 10.53% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 79980000000.0 (%).Trend:Decrease 0.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 237440000000.0 (%).Trend:Increase 196.87% than previous quarter

Overall: increasing (194.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 141920000000.0 (%).Trend:Decrease 9.36% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 158270000000.0 (%).Trend:Increase 11.52% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 153640000000.0 (%).Trend:Decrease 2.93% than previous quarter

Overall: increasing (8.26%). 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 46730000000.0 (%).Trend:Decrease 48.15% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -107690000000.0 (%).Trend:Decrease 330.45% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -114410000000.0 (%).Trend:Increase 6.24% than previous quarter

Overall: decreasing (-344.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2490000000.0 (%).Trend:Decrease 76.9% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5010000000.0 (%).Trend:Increase 101.2% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7730000000.0 (%).Trend:Increase 54.29% than previous quarter

Overall: increasing (210.44%). 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 7.5 (%).Trend:Decrease 43.48% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -21.76 (%).Trend:Decrease 390.13% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -23.54 (%).Trend:Increase 8.18% than previous quarter

Overall: decreasing (-413.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -1.33 (USD).Trend:Decrease 279.73% than previous quarter
Year 2020 Quarter 2: Earning Per Share -17.16 (USD).Trend:Increase 1190.23% than previous quarter
Year 2020 Quarter 3: Earning Per Share -17.83 (USD).Trend:Increase 3.9% than previous quarter

Overall: decreasing (1240.6%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2020 to Q3 2020 show substantial fluctuations and negative trends. Liabilities on revenue increased dramatically in Q3 after a slight decrease in Q1 and Q2.  Current assets on revenue, however, increased overall with a small decrease in Q3.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly across all quarters, highlighting a concern in revenue generation relative to retained earnings.  SG&A expense ratios also increased overall, but with significant volatility.  Investment efficiency and earnings per share decreased substantially with high variation across the three quarters.  Overall, the data signifies a period of significant financial instability and declining profitability.