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 143410000000.0 (%).Trend:Decrease 23.13% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 144070000000.0 (%).Trend:Increase 0.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 149630000000.0 (%).Trend:Increase 3.86% than previous quarter

Overall: increasing (4.34%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 402610000000.0 (%).Trend:Increase 4.88% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 390020000000.0 (%).Trend:Decrease 3.13% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 360790000000.0 (%).Trend:Decrease 7.49% than previous quarter

Overall: decreasing (-10.39%). 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 303690000000.0 (%).Trend:Decrease 3.47% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 278000000000.0 (%).Trend:Decrease 8.46% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 262350000000.0 (%).Trend:Decrease 5.63% than previous quarter

Overall: decreasing (-13.61%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7740000000.0 (%).Trend:Decrease 55.41% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12640000000.0 (%).Trend:Increase 63.31% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17920000000.0 (%).Trend:Increase 41.77% than previous quarter

Overall: increasing (131.52%). 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 43.38 (%).Trend:Decrease 7.6% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 39.47 (%).Trend:Decrease 9.01% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 39.72 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (-8.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -1.57 (USD).Trend:Decrease 135.2% than previous quarter
Year 2020 Quarter 2: Earning Per Share -4.04 (USD).Trend:Increase 157.32% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.53 (USD).Trend:Increase 36.88% than previous quarter

Overall: decreasing (252.23%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2020 highlight considerable volatility. Liabilities on revenue show an increasing trend, while current assets exhibit a slight decline overall.  Cost efficiency (ratio of retained earnings to revenue) continuously decreases. SG&A expenses display significant swings.  Investment efficiency also shows a steady decrease in retained earnings on assets.  Earning per share displays a significant but volatile negative trend.  The data suggests fluctuating profitability and potential issues with cost management.