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 226118300.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 232610200.0 (%).Trend:Increase 2.87% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 338945700.0 (%).Trend:Increase 45.71% than previous quarter

Overall: increasing (49.9%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 11524516400.0 (%).Trend:Increase 1288.77% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 13440458100.0 (%).Trend:Increase 16.62% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 12546549200.0 (%).Trend:Decrease 6.65% than previous quarter

Overall: increasing (8.87%). 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 -13053222500.0 (%).Trend:Increase 13.18% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -14165066600.0 (%).Trend:Increase 8.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -15855317300.0 (%).Trend:Increase 11.93% than previous quarter

Overall: decreasing (21.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -113.09 (%).Trend:Decrease 91.65% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -105.27 (%).Trend:Decrease 6.91% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -126.24 (%).Trend:Increase 19.92% than previous quarter

Overall: decreasing (11.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements reveal a mixed picture of financial performance. Liabilities on revenue are increasing, with a sharp jump in the third quarter, while current assets show an overall increase but with a decrease in the last quarter.  This indicates a potential increase in operational efficiency alongside a significant increase in liabilities.  Cost efficiency is declining considerably, with a considerable decrease in the ratio of retained earnings to revenue.   Significant fluctuations are also evident in the efficiency of investment, as measured by retained earnings on assets, which also show a downward trend.  Detailed analysis of contributing factors is required.