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 63.9 (%).Trend:Increase 273.03% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 45.36 (%).Trend:Decrease 29.01% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.97 (%).Trend:Decrease 40.54% than previous quarter

Overall: decreasing (-57.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 167.28 (%).Trend:Increase 630.8% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 44.94 (%).Trend:Decrease 73.13% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 29.41 (%).Trend:Decrease 34.56% than previous quarter

Overall: decreasing (-82.42%). 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 -98.86 (%).Trend:Increase 339.38% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -100.08 (%).Trend:Increase 1.23% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -59.43 (%).Trend:Decrease 40.62% than previous quarter

Overall: increasing (-39.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.98 (%).Trend:Decrease 1.33% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.31 (%).Trend:Increase 23.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.08 (%).Trend:Decrease 4.34% than previous quarter

Overall: increasing (17.84%). Fluctuation: **Neutral** (moderate 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 -10.77 (%).Trend:Increase 10.69% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -17.45 (%).Trend:Increase 62.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -18.04 (%).Trend:Increase 3.38% than previous quarter

Overall: decreasing (67.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 33.33% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency data for Q1 2020 to Q3 2020 shows significant fluctuation in liabilities on revenue, decreasing overall by 57.79%.  Current assets on revenue also decreased significantly by 82.42% over the same period.  Cost efficiency shows a significant variation in the ratio of retained earnings to revenue, increasing overall by -39.88%.  SG&A expense ratio increased by 17.84% with moderate fluctuation. Invest efficiency shows a significant decrease in retained earnings on assets by 67.5%. Earning per share decreased significantly by 300% over the period.