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 77.08 (%).Trend:Increase 225.37% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 40.39 (%).Trend:Decrease 47.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.76 (%).Trend:Decrease 33.75% than previous quarter

Overall: decreasing (-65.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 212.45 (%).Trend:Increase 383.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.99 (%).Trend:Decrease 57.17% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 63.08 (%).Trend:Decrease 30.67% than previous quarter

Overall: decreasing (-70.31%). Fluctuation: **Significant** (high 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 406.49 (%).Trend:Increase 209.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 214.64 (%).Trend:Decrease 47.2% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 152.9 (%).Trend:Decrease 28.76% than previous quarter

Overall: decreasing (-62.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.19 (%).Trend:Increase 18.16% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.62 (%).Trend:Increase 3.84% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.86 (%).Trend:Increase 2.07% than previous quarter

Overall: increasing (5.99%). Fluctuation: **Little** (low 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 42.65 (%).Trend:Decrease 8.71% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 42.28 (%).Trend:Decrease 0.87% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 42.99 (%).Trend:Increase 1.68% than previous quarter

Overall: increasing (0.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -4.15 (USD).Trend:Decrease 278.11% than previous quarter
Year 2020 Quarter 2: Earning Per Share -5.38 (USD).Trend:Increase 29.64% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.92 (USD).Trend:Decrease 8.55% than previous quarter

Overall: decreasing (18.55%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal a mixed picture of financial performance.  Significant fluctuations are seen in working capital efficiency, with both liabilities and current assets on revenue decreasing markedly.  Cost efficiency, particularly the ratio of retained earnings to revenue, displays large fluctuations, while SG&A expense ratio is relatively stable.  Investment efficiency is stable, with a slight rise in retained earnings on assets. Earnings per share show a considerable and variable decline.