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 81.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 41.02 (%).Trend:Decrease 49.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.58 (%).Trend:Decrease 25.45% than previous quarter

Overall: decreasing (-62.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 170.44 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 74.6 (%).Trend:Decrease 56.23% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 49.01 (%).Trend:Decrease 34.3% than previous quarter

Overall: decreasing (-71.25%). 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 260.5 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 140.86 (%).Trend:Decrease 45.93% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 87.58 (%).Trend:Decrease 37.82% than previous quarter

Overall: decreasing (-66.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.27 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.37 (%).Trend:Increase 0.89% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.35 (%).Trend:Decrease 8.97% than previous quarter

Overall: decreasing (-8.16%). 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 54.67 (%).Trend:Decrease 1.71% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 58.12 (%).Trend:Increase 6.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 58.18 (%).Trend:Increase 0.1% than previous quarter

Overall: increasing (6.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 81.42% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.29 (USD).Trend:Decrease 14.71% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 265.52% than previous quarter

Overall: increasing (211.76%). Fluctuation: **Significant** (high variation).



From Q1 2020 to Q3 2020, working capital efficiency metrics (Liabilities & Current Assets on Revenue) significantly decreased, indicating potential liquidity issues.  Cost efficiency showed a significant decrease in the Ratio of Retained Earnings to Revenue, while SG&A expense ratio fluctuated less. Investment efficiency showed a slight increase in Retained Earnings on Assets and a significant increase in Earnings Per Share, suggesting improved profitability despite other concerns.