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 64260000000.0 (%).Trend:Decrease 0.39% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 50770000000.0 (%).Trend:Decrease 20.99% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 52700000000.0 (%).Trend:Increase 3.8% than previous quarter

Overall: decreasing (-17.99%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 78270000000.0 (%).Trend:Increase 70.15% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 88770000000.0 (%).Trend:Increase 13.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 93820000000.0 (%).Trend:Increase 5.69% than previous quarter

Overall: increasing (19.87%). 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 -101380000000.0 (%).Trend:Increase 5.9% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -107720000000.0 (%).Trend:Increase 6.25% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -109770000000.0 (%).Trend:Increase 1.9% than previous quarter

Overall: decreasing (8.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7950000000.0 (%).Trend:Decrease 66.47% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14190000000.0 (%).Trend:Increase 78.49% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20530000000.0 (%).Trend:Increase 44.68% than previous quarter

Overall: increasing (158.24%). 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 -17.47 (%).Trend:Decrease 2.89% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.3 (%).Trend:Increase 4.75% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -18.7 (%).Trend:Increase 2.19% than previous quarter

Overall: decreasing (7.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Two sets of financial statements are analyzed.  The first set (response 1) covers Q1-Q3 2020 showing decreased liabilities on revenue and increased current assets.  The second set (response 2), covering another period, shows a significant EPS decline.  The overall picture paints a picture of a complex financial situation, with some indicators improving and others declining significantly.