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 96.88 (%).Trend:Increase 212.72% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 47.99 (%).Trend:Decrease 50.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.51 (%).Trend:Decrease 38.51% than previous quarter

Overall: decreasing (-69.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 142.25 (%).Trend:Increase 249.59% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 66.4 (%).Trend:Decrease 53.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 41.75 (%).Trend:Decrease 37.12% than previous quarter

Overall: decreasing (-70.65%). 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 94.26 (%).Trend:Increase 185.72% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 48.32 (%).Trend:Decrease 48.74% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 34.44 (%).Trend:Decrease 28.73% than previous quarter

Overall: decreasing (-63.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Increase 4.42% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.76 (%).Trend:Increase 0.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.76 (%).Trend:Decrease 4.39% than previous quarter

Overall: decreasing (-3.97%). 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 29.67 (%).Trend:Decrease 11.72% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 31.61 (%).Trend:Increase 6.54% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 34.95 (%).Trend:Increase 10.57% than previous quarter

Overall: increasing (17.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.23 (USD).Trend:Decrease 169.7% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.22 (USD).Trend:Decrease 4.35% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.7 (USD).Trend:Decrease 418.18% than previous quarter

Overall: increasing (-404.35%). Fluctuation: **Significant** (high variation).



During Q1-Q3 2020, significant decreases were observed in Liabilities on Revenue (-69.54%), Current assets on Revenue (-70.65%), and the Ratio of Retained Earnings to Revenue (-63.46%), all showing high variation.  However, Retained Earning on Assets increased (17.8%) with low fluctuation, while Earnings Per Share showed considerable volatility.