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 163.42 (%).Trend:Increase 313.62% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 87.31 (%).Trend:Decrease 46.57% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 60.69 (%).Trend:Decrease 30.49% than previous quarter

Overall: decreasing (-62.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 421.51 (%).Trend:Increase 183.27% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 284.21 (%).Trend:Decrease 32.57% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 194.48 (%).Trend:Decrease 31.57% than previous quarter

Overall: decreasing (-53.86%). 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 -326.51 (%).Trend:Increase 135.07% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -179.11 (%).Trend:Decrease 45.14% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -62.75 (%).Trend:Decrease 64.97% than previous quarter

Overall: increasing (-80.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.3 (%).Trend:Decrease 5.45% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.94 (%).Trend:Increase 4.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 1.13% than previous quarter

Overall: increasing (3.22%). 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 -34.71 (%).Trend:Decrease 8.85% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -31.47 (%).Trend:Decrease 9.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.35 (%).Trend:Decrease 54.4% than previous quarter

Overall: increasing (-58.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 304.55% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.29 (USD).Trend:Decrease 35.56% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.63 (USD).Trend:Increase 1496.55% than previous quarter

Overall: increasing (928.89%). Fluctuation: **Significant** (high variation).



Q1-Q3 2020 data demonstrates significant decreases in liabilities and current assets on revenue, suggesting potential working capital improvements.  However, high fluctuation indicates underlying instability.  Cost efficiency shows improvements despite losses, and earnings per share increased dramatically.