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 493.61 (%).Trend:Increase 99.2% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 305.63 (%).Trend:Decrease 38.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 196.27 (%).Trend:Decrease 35.78% than previous quarter

Overall: decreasing (-60.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 2689.65 (%).Trend:Increase 232.11% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1429.27 (%).Trend:Decrease 46.86% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 848.39 (%).Trend:Decrease 40.64% than previous quarter

Overall: decreasing (-68.46%). 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 -6704.53 (%).Trend:Increase 148.88% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3999.25 (%).Trend:Decrease 40.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2763.53 (%).Trend:Decrease 30.9% than previous quarter

Overall: increasing (-58.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 132.54 (%).Trend:Decrease 20.31% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 146.56 (%).Trend:Increase 10.58% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 147.96 (%).Trend:Increase 0.96% than previous quarter

Overall: increasing (11.63%). 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 -219.96 (%).Trend:Decrease 17.2% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -247.11 (%).Trend:Increase 12.34% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -286.65 (%).Trend:Increase 16.0% than previous quarter

Overall: decreasing (30.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q1-Q3 2020 financials indicates substantial volatility. Liabilities on revenue decreased (-60.24%), and current assets on revenue also decreased (-68.46%), both showing significant variation.  The ratio of retained earnings to revenue increased (-58.78%), also fluctuating significantly.  Conversely, the SG&A expense ratio increased (11.63%) but with less variation. Retained earnings on assets decreased (-30.32%) significantly.