Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 169150200000.0 (%).Trend:Increase 41.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 161861400000.0 (%).Trend:Decrease 4.31% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 144839900000.0 (%).Trend:Decrease 10.52% than previous quarter

Overall: decreasing (-14.37%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 286800700000.0 (%).Trend:Increase 16.63% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 308900900000.0 (%).Trend:Increase 7.71% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 297334100000.0 (%).Trend:Decrease 3.74% than previous quarter

Overall: increasing (3.67%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 63445200000.0 (%).Trend:Decrease 48.93% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 45075000000.0 (%).Trend:Decrease 28.95% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 49007100000.0 (%).Trend:Increase 8.72% than previous quarter

Overall: decreasing (-22.76%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55270100000.0 (%).Trend:Decrease 66.02% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 103260700000.0 (%).Trend:Increase 86.83% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 158615600000.0 (%).Trend:Increase 53.61% than previous quarter

Overall: increasing (186.98%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 13.12 (%).Trend:Decrease 51.06% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 9.01 (%).Trend:Decrease 31.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 10.08 (%).Trend:Increase 11.88% than previous quarter

Overall: decreasing (-23.17%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -1.3 (USD).Trend:Decrease 641.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.7 (USD).Trend:Increase 30.77% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.62 (USD).Trend:Decrease 4.71% than previous quarter

Overall: decreasing (24.62%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q3 2020 data reveals a 14.37% decrease in Liabilities on Revenue (low fluctuation) and a 3.67% increase in Current assets on Revenue (low fluctuation).  The Ratio of Retained Earnings to Revenue decreased by 22.76% (moderate fluctuation), while SG&A expenses increased significantly by 186.98% (high fluctuation). Retained Earning on Assets decreased by 23.17% (moderate fluctuation), and Earning Per Share decreased by 24.62% (significant fluctuation).