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 194.9 (%).Trend:Increase 354.63% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 115.21 (%).Trend:Decrease 40.89% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 82.08 (%).Trend:Decrease 28.76% than previous quarter

Overall: decreasing (-57.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 208.31 (%).Trend:Increase 374.73% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 115.79 (%).Trend:Decrease 44.41% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81.61 (%).Trend:Decrease 29.52% than previous quarter

Overall: decreasing (-60.82%). 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 -333.15 (%).Trend:Increase 382.27% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -171.29 (%).Trend:Decrease 48.58% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -124.31 (%).Trend:Decrease 27.43% than previous quarter

Overall: increasing (-62.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55.36 (%).Trend:Increase 43.68% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.57 (%).Trend:Decrease 17.68% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.24 (%).Trend:Decrease 2.92% than previous quarter

Overall: decreasing (-20.09%). Fluctuation: **Neutral** (moderate 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 -97.18 (%).Trend:Increase 20.02% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -96.3 (%).Trend:Decrease 0.91% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.89 (%).Trend:Increase 2.69% than previous quarter

Overall: decreasing (1.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in Q1-Q3 2020 reveals significant volatility across various metrics.  Working capital efficiency is declining, with both liabilities and current assets on revenue decreasing substantially, though with significant fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a large increase, but again with substantial swings, while SG&A expense ratio is decreasing. Invest efficiency also shows significant volatility, with retained earnings on assets declining slightly.