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 76.55 (%).Trend:Increase 192.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 39.72 (%).Trend:Decrease 48.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.27 (%).Trend:Decrease 33.86% than previous quarter

Overall: decreasing (-65.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 135.98 (%).Trend:Increase 184.48% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 69.16 (%).Trend:Decrease 49.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 44.35 (%).Trend:Decrease 35.87% than previous quarter

Overall: decreasing (-67.38%). 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 104.24 (%).Trend:Increase 241.88% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 55.94 (%).Trend:Decrease 46.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 37.44 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-64.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.35 (%).Trend:Increase 7.19% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.7 (%).Trend:Increase 4.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.56 (%).Trend:Decrease 1.61% than previous quarter

Overall: increasing (2.51%). 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 35.02 (%).Trend:Increase 13.15% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 36.44 (%).Trend:Increase 4.05% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 37.28 (%).Trend:Increase 2.31% than previous quarter

Overall: increasing (6.45%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance in Q1-Q3 2020 reveals significant volatility in working capital efficiency.  Liabilities and current assets on revenue experienced substantial swings, indicating instability in short-term financial management.  Cost efficiency exhibits similarly dramatic changes in the ratio of retained earnings to revenue, highlighting fluctuations in profitability.  Conversely, the Selling, General, and Administrative (SG&A) expense ratio displays relatively stable increases, suggesting a consistent approach to operational costs. Investment efficiency, however, demonstrates a stable growth in retained earnings on assets, suggesting a more controlled approach to capital allocation.