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 793400000000.0 (%).Trend:Decrease 12.93% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 805000000000.0 (%).Trend:Increase 1.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 769400000000.0 (%).Trend:Decrease 4.42% than previous quarter

Overall: decreasing (-3.02%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 1170800000000.0 (%).Trend:Increase 28.31% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 877600000000.0 (%).Trend:Decrease 25.04% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1006500000000.0 (%).Trend:Increase 14.69% than previous quarter

Overall: decreasing (-14.03%). Fluctuation: **Neutral** (moderate 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 -268600000000.0 (%).Trend:Decrease 17.12% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -433600000000.0 (%).Trend:Increase 61.43% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -373900000000.0 (%).Trend:Decrease 13.77% than previous quarter

Overall: decreasing (39.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 108800000000.0 (%).Trend:Decrease 69.47% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 487900000000.0 (%).Trend:Increase 348.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 607600000000.0 (%).Trend:Increase 24.53% than previous quarter

Overall: increasing (458.46%). 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 -2.58 (%).Trend:Decrease 18.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -4.41 (%).Trend:Increase 70.93% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.81 (%).Trend:Decrease 13.61% than previous quarter

Overall: decreasing (47.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 78.47% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.04 (USD).Trend:Decrease 435.48% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.55 (USD).Trend:Decrease 47.12% than previous quarter

Overall: decreasing (-277.42%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 of 2020 show a significant decline in financial performance across several key areas. Liabilities on revenue slightly decreased (-3.02%), while current assets on revenue decreased more substantially (-14.03%).  Cost efficiency, indicated by the ratio of retained earnings to revenue, declined significantly (39.2%). SG&A expenses showed significant increases and fluctuations (458.46%), indicating instability and likely excessive spending. Investment efficiency experienced a steep decrease (47.67%), and earnings per share fell precipitously (-277.42%). These figures point to a need for significant operational improvements.