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 257.5 (%).Trend:Increase 65.14% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 200.65 (%).Trend:Decrease 22.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 138.32 (%).Trend:Decrease 31.06% than previous quarter

Overall: decreasing (-46.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 271.15 (%).Trend:Increase 103.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 142.41 (%).Trend:Decrease 47.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 107.56 (%).Trend:Decrease 24.47% than previous quarter

Overall: decreasing (-60.33%). 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 128.4 (%).Trend:Increase 97.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 62.15 (%).Trend:Decrease 51.6% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38.5 (%).Trend:Decrease 38.05% than previous quarter

Overall: decreasing (-70.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Increase 39.41% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.99 (%).Trend:Increase 1.29% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.29 (%).Trend:Decrease 2.41% than previous quarter

Overall: decreasing (-1.15%). 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 4.79 (%).Trend:Decrease 11.62% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 4.54 (%).Trend:Decrease 5.22% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 4.27 (%).Trend:Decrease 5.95% than previous quarter

Overall: decreasing (-10.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 98.31% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.06 (USD).Trend:Increase 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (350.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2020 to Q3 2020 reveal a decrease in liabilities on revenue (-46.28%) and current assets on revenue (-60.33%) with significant fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, declined substantially (-70.02%) with considerable variation.  SG&A expenses showed a slight decrease (-1.15%) with minor fluctuations.  Investment efficiency (retained earnings on assets) decreased (-10.86%) with minor fluctuation. Earnings per share increased (350.0%) but with significant variations.