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 110.85 (%).Trend:Increase 350.79% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 35.6 (%).Trend:Decrease 67.88% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24.26 (%).Trend:Decrease 31.85% than previous quarter

Overall: decreasing (-78.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 262.48 (%).Trend:Increase 236.34% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 127.57 (%).Trend:Decrease 51.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 89.78 (%).Trend:Decrease 29.62% than previous quarter

Overall: decreasing (-65.8%). 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 177.96 (%).Trend:Increase 240.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 74.03 (%).Trend:Decrease 58.4% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 52.82 (%).Trend:Decrease 28.65% than previous quarter

Overall: decreasing (-70.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.11 (%).Trend:Decrease 5.56% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.96 (%).Trend:Decrease 2.45% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.38 (%).Trend:Increase 7.05% than previous quarter

Overall: increasing (4.42%). 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 29.28 (%).Trend:Increase 1.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 24.71 (%).Trend:Decrease 15.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 24.24 (%).Trend:Decrease 1.9% than previous quarter

Overall: decreasing (-17.21%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q1-Q3 2020 financial data highlights significant volatility in key ratios.  Liabilities and current assets on revenue demonstrate substantial fluctuations, leading to negative overall trends.  The ratio of retained earnings to revenue exhibits a substantial negative trend with considerable quarter-to-quarter changes. The SG&A expense ratio shows a modest increase overall with minimal variability.  The retained earnings on assets ratio also shows a negative trend with moderate volatility.