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

Liabilities on Revenue
Current assets on Revenue

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

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 1438.02 (%).Trend:Increase 246.33% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 768.87 (%).Trend:Decrease 46.53% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 514.45 (%).Trend:Decrease 33.09% than previous quarter

Overall: decreasing (-64.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.08 (%).Trend:Decrease 2.28% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.8 (%).Trend:Increase 10.03% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.62 (%).Trend:Increase 3.51% than previous quarter

Overall: increasing (13.89%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 35.73 (%).Trend:Increase 7.75% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 35.55 (%).Trend:Decrease 0.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 35.35 (%).Trend:Decrease 0.56% than previous quarter

Overall: decreasing (-1.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.7 (USD).Trend:Decrease 201.45% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.44 (USD).Trend:Decrease 37.14% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.3 (USD).Trend:Decrease 31.82% than previous quarter

Overall: decreasing (-57.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q3 2020 show fluctuating performance.  The ratio of retained earnings to revenue showed a considerable decrease. SG&A expense ratios increased slightly with low volatility. Investment efficiency and retained earnings on assets decreased minimally. Earnings per share, however, decreased substantially with large fluctuations. The report reveals a volatile financial situation, with significant instability in earnings.