Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 188.48 (%).Trend:Increase 98.53% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 135.88 (%).Trend:Decrease 27.91% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 80.51 (%).Trend:Decrease 40.75% than previous quarter

Overall: decreasing (-57.28%). 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 10.01 (%).Trend:Decrease 39.77% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 7.88 (%).Trend:Decrease 21.28% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.48 (%).Trend:Decrease 30.46% than previous quarter

Overall: decreasing (-45.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -2.89 (USD).Trend:Decrease 421.11% than previous quarter
Year 2020 Quarter 2: Earning Per Share -4.01 (USD).Trend:Increase 38.75% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.19 (USD).Trend:Increase 29.43% than previous quarter

Overall: decreasing (79.58%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2020 reveal a pattern of significant declines in key financial metrics.  Retained earnings as a percentage of revenue, and retained earnings on assets both experienced substantial drops.  Earnings per share (EPS) also decreased consistently throughout the three quarters, although the decrease in EPS is substantial. These negative trends indicate a weakening financial condition and require immediate investigation.