Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -602.12 (%).Trend:Increase 183.12% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -336.88 (%).Trend:Decrease 44.05% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -236.74 (%).Trend:Decrease 29.73% than previous quarter

Overall: increasing (-60.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -13.12 (%).Trend:Decrease 3.81% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -15.52 (%).Trend:Increase 18.29% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.4 (%).Trend:Increase 5.67% than previous quarter

Overall: decreasing (25.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.27 (USD).Trend:Increase 9.48% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.85 (USD).Trend:Decrease 33.07% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.88 (USD).Trend:Increase 3.53% than previous quarter

Overall: decreasing (-30.71%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q1 to Q3 2020 show inconsistent trends. The ratio of retained earnings to revenue demonstrates significant fluctuation, increasing by a significant margin in Q1 before dropping sharply in the subsequent quarters.  Retained earnings on assets show a decreasing trend (25%), also with considerable variation, and earnings per share (EPS) are decreasing overall (30.71%).  Overall, profitability is volatile, and operational efficiency may be declining.