how can view all three subcategory in same line(found ex: and code)

Yea a bit unclear but I think I understand what your trying to achieve. It’s displaying that like most likely due to css. You could target it with a CSS3 pseudo-selector

.sidebar a { float: left; }
.sidebar a:nth-child(4n-0) { clear: left; }

OR.. this might work, no promises though because I can’t see your css.

if(is_category()) {

$thiscat = get_term( get_query_var('cat') , 'category' );
$subcategories = get_terms( 'category' , 'parent=".get_query_var("cat') );

$items="";
$breakpoint = 1;
if(!empty($subcategories)) {
    $items .= '<div class="sidebar">';
    foreach($subcategories as $subcat) {
        if($thiscat->term_id == $subcat->term_id) $current=" current-cat"; else $current="";
        $items .= '<span class="sidebar_content"><a href="'.get_category_link( $subcat->term_id ).'" title="">'.$subcat->name.'</a></span>';
        if($breakpoint %3 != 0 && $breakpoint != count($subcategories) ) {
            $items .= '</div><div class="sidebar">';
        } elseif($breakpoint == count($subcategories)) {
            $items .= '</div>';
        }
        $breakpoint++;
    }
    echo $items;

}
unset($subcategories,$subcat,$thiscat,$items);

}

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