Working Capital Efficiency
The data from Quater 1 in 2019 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 1: Liabilities on Revenue 59.64 (%).Trend:Increase 18.22% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 20.45 (%).Trend:Decrease 65.71% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.27 (%).Trend:Decrease 10.66% than previous quarter

Overall: decreasing (-69.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 1: Current assets on Revenue 294.69 (%).Trend:Increase 53.27% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 206.1 (%).Trend:Decrease 30.06% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 168.81 (%).Trend:Decrease 18.09% than previous quarter

Overall: decreasing (-42.72%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2019 to Quater 3 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 1: Ratio of Retained Earnings to Revenue -101.3 (%).Trend:Increase 108.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -64.66 (%).Trend:Decrease 36.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -46.47 (%).Trend:Decrease 28.13% than previous quarter

Overall: increasing (-54.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2019 to Quater 3 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 1: Retained Earning on Assets -19.42 (%).Trend:Increase 34.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.99 (%).Trend:Decrease 2.21% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -17.32 (%).Trend:Decrease 8.79% than previous quarter

Overall: increasing (-10.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2019 to Q3 2020 showcase significant fluctuations in financial performance. Liabilities on revenue decreased dramatically. Current assets on revenue also showed a decrease, though not as drastic as liabilities. Cost efficiency, measured by the ratio of retained earnings to revenue, displayed a positive overall trend but with high variability. Investment efficiency saw increases and decreases, while earning per share data is missing. The overall picture suggests a period of uncertainty and a need for further analysis to identify trends and potential outliers.