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 223.76 (%).Trend:Increase 301.87% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 214.47 (%).Trend:Decrease 4.15% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 183.13 (%).Trend:Decrease 14.61% than previous quarter

Overall: decreasing (-18.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 60.24 (%).Trend:Increase 256.45% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 148.71 (%).Trend:Increase 146.86% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 166.66 (%).Trend:Increase 12.07% than previous quarter

Overall: increasing (176.66%). 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 533.03 (%).Trend:Increase 221.78% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 382.62 (%).Trend:Decrease 28.22% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 329.02 (%).Trend:Decrease 14.01% than previous quarter

Overall: decreasing (-38.27%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.16 (%).Trend:Increase 25.31% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 49.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.8 (%).Trend:Increase 21.93% than previous quarter

Overall: increasing (82.2%). Fluctuation: **Significant** (high 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 54.38 (%).Trend:Decrease 9.97% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 42.47 (%).Trend:Decrease 21.9% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 36.0 (%).Trend:Decrease 15.23% than previous quarter

Overall: decreasing (-33.8%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -1.14 (USD).Trend:Decrease 130.65% than previous quarter
Year 2020 Quarter 2: Earning Per Share -7.34 (USD).Trend:Increase 543.86% than previous quarter
Year 2020 Quarter 3: Earning Per Share -11.03 (USD).Trend:Increase 50.27% than previous quarter

Overall: decreasing (867.54%). Fluctuation: **Significant** (high variation).



From Q1 2020 to Q3 2020, liabilities on revenue decreased (-18.16%), showing little fluctuation. Current assets on revenue increased significantly (176.66%) with high variation.  The ratio of retained earnings to revenue decreased (-38.27%) with moderate fluctuation. SG&A expense ratio increased significantly (82.2%) with high variation. Retained earnings on assets decreased (-33.8%) with moderate fluctuation.  Earnings per share decreased significantly (867.54%) with high variation.