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 60.37 (%).Trend:Increase 219.93% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 33.83 (%).Trend:Decrease 43.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 23.06 (%).Trend:Decrease 31.84% than previous quarter

Overall: decreasing (-61.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 298.54 (%).Trend:Increase 224.04% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 159.97 (%).Trend:Decrease 46.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 107.1 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-64.13%). 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 55.82 (%).Trend:Increase 251.73% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 28.26 (%).Trend:Decrease 49.37% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 19.56 (%).Trend:Decrease 30.79% than previous quarter

Overall: decreasing (-64.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.44 (%).Trend:Increase 3.62% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.07 (%).Trend:Increase 4.08% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Decrease 1.62% than previous quarter

Overall: increasing (2.4%). 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 9.46 (%).Trend:Increase 7.74% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 8.98 (%).Trend:Decrease 5.07% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 9.29 (%).Trend:Increase 3.45% than previous quarter

Overall: decreasing (-1.8%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1-Q3 2020 financial statements show a largely negative picture of working capital and cost efficiency.  Liabilities on revenue and current assets on revenue experienced significant decreases. The ratio of retained earnings to revenue also displayed a substantial negative trend, albeit with a positive slight incline in SG&A and retained earnings on assets.