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 238.81 (%).Trend:Decrease 62.84% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 178.77 (%).Trend:Decrease 25.14% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 99.42 (%).Trend:Decrease 44.39% than previous quarter

Overall: decreasing (-58.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 652.91 (%).Trend:Increase 92.11% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 247.11 (%).Trend:Decrease 62.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 125.49 (%).Trend:Decrease 49.22% than previous quarter

Overall: decreasing (-80.78%). 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 -87.28 (%).Trend:Increase 111.43% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -138.07 (%).Trend:Increase 58.19% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -102.74 (%).Trend:Decrease 25.59% than previous quarter

Overall: decreasing (17.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.68 (%).Trend:Decrease 66.09% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.11 (%).Trend:Decrease 3.51% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.84 (%).Trend:Decrease 5.27% than previous quarter

Overall: decreasing (-8.59%). 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 -3.72 (%).Trend:Increase 11.04% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -13.57 (%).Trend:Increase 264.78% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.41 (%).Trend:Increase 20.93% than previous quarter

Overall: decreasing (341.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 to Q3 2020 reveals significant volatility and challenges.  Liabilities and current assets on revenue are declining dramatically and erratically, indicating severe management problems in short-term assets and liabilities. Cost efficiency, as measured by the ratio of retained earnings to revenue, is also decreasing, which poses concerns for profitability.  Investment efficiency displays a substantial negative trend with large fluctuations. Selling, General, and Administrative (SG&A) expenses are moderately declining.  Overall, the data points to a very unstable financial state during this period.