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 91.16 (%).Trend:Increase 226.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 45.03 (%).Trend:Decrease 50.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 757.55 (%).Trend:Increase 1582.32% than previous quarter

Overall: increasing (731.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 168.36 (%).Trend:Increase 259.21% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 92.82 (%).Trend:Decrease 44.87% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 867.54 (%).Trend:Increase 834.65% than previous quarter

Overall: increasing (415.29%). 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 289.38 (%).Trend:Increase 219.79% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 146.43 (%).Trend:Decrease 49.4% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 312.01 (%).Trend:Increase 113.08% than previous quarter

Overall: increasing (7.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.23 (%).Trend:Increase 15.14% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.33 (%).Trend:Decrease 4.45% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.49 (%).Trend:Increase 104.29% than previous quarter

Overall: increasing (95.21%). 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 23.95 (%).Trend:Increase 3.59% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 25.13 (%).Trend:Increase 4.93% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 25.36 (%).Trend:Increase 0.92% than previous quarter

Overall: increasing (5.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 67.47% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 214.81% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 82.35% than previous quarter

Overall: increasing (474.07%). Fluctuation: **Significant** (high variation).



Significant fluctuations are evident across all financial metrics in Q1 2020 to Q3 2020. Liabilities and current assets on revenue show substantial increases and decreases, indicating considerable volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates substantial variability, with significant increases and decreases.  SG&A (Selling, General, and Administrative) expenses also exhibit high variation.  Conversely, retained earnings on assets display low fluctuation, exhibiting a steady upward trend.  Earnings per share, however, demonstrate substantial increases and decreases, showing high variation throughout the period.  Overall, the financial health of the company in this period appears erratic and requires further analysis to determine the root causes of these fluctuations.