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 107.4 (%).Trend:Increase 241.28% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 50.43 (%).Trend:Decrease 53.04% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.41 (%).Trend:Decrease 37.72% than previous quarter

Overall: decreasing (-70.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 159.03 (%).Trend:Increase 238.15% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 81.0 (%).Trend:Decrease 49.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.54 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-65.7%). 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 109.08 (%).Trend:Increase 243.23% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 53.72 (%).Trend:Decrease 50.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38.67 (%).Trend:Decrease 28.02% than previous quarter

Overall: decreasing (-64.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.66 (%).Trend:Increase 18.36% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.27 (%).Trend:Decrease 13.21% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.93 (%).Trend:Decrease 1.53% than previous quarter

Overall: decreasing (-14.54%). 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 33.6 (%).Trend:Increase 1.6% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 32.42 (%).Trend:Decrease 3.51% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 34.88 (%).Trend:Increase 7.59% than previous quarter

Overall: increasing (3.81%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 to Q3 2020 show considerable fluctuation.  Working capital efficiency reveals substantial decreases in both liabilities and current assets on revenue. Cost efficiency also decreases, with a significant negative trend in retained earnings to revenue. The SG&A expense ratio is decreasing but with minor variations.  Investment efficiency shows small increases, while earnings per share display substantial fluctuations.