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).



Working capital efficiency reveals significant volatility. Liabilities on revenue decreased substantially from Q1 to Q3 2020, while current assets on revenue also decreased considerably.  Cost efficiency shows a substantial decline in the ratio of retained earnings to revenue. Selling, general, and administrative (SG&A) expense ratio shows a slight increase, indicating consistent spending in this area. Investment efficiency shows a minimal increase in retained earnings on assets, suggesting a stable trend. Earnings per share declined, exhibiting significant fluctuation.