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 6972900000.0 (%).Trend:Increase 22.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 5771800000.0 (%).Trend:Decrease 17.23% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 6044200000.0 (%).Trend:Increase 4.72% than previous quarter

Overall: decreasing (-13.32%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 12082300000.0 (%).Trend:Increase 16.49% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 10681300000.0 (%).Trend:Decrease 11.6% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 11531300000.0 (%).Trend:Increase 7.96% than previous quarter

Overall: decreasing (-4.56%). 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 -5618400000.0 (%).Trend:Decrease 2.49% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -5683100000.0 (%).Trend:Increase 1.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -5269100000.0 (%).Trend:Decrease 7.28% than previous quarter

Overall: increasing (-6.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1949900000.0 (%).Trend:Decrease 63.39% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3545600000.0 (%).Trend:Increase 81.83% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5428700000.0 (%).Trend:Increase 53.11% than previous quarter

Overall: increasing (178.41%). 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 -35.75 (%).Trend:Decrease 6.8% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -39.9 (%).Trend:Increase 11.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -35.39 (%).Trend:Decrease 11.3% than previous quarter

Overall: increasing (-1.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2020 reveal mixed trends.  Working capital efficiency shows modest decreases in liabilities and current assets on revenue.  Cost efficiency exhibits high variability: a slight increase in retained earnings to revenue, and a significant increase in SG&A expense ratio.  Investment efficiency also shows significant fluctuation with slight increases in retained earnings on assets.  The data points to potential issues with cost management and investment strategies, while working capital is relatively stable.