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 77.98 (%).Trend:Increase 209.69% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.27 (%).Trend:Decrease 45.79% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.45 (%).Trend:Decrease 37.43% than previous quarter

Overall: decreasing (-66.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 124.5 (%).Trend:Increase 227.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 92.28 (%).Trend:Decrease 25.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 41.93 (%).Trend:Decrease 54.56% than previous quarter

Overall: decreasing (-66.32%). 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 -13.44 (%).Trend:Increase 80.65% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -2.71 (%).Trend:Decrease 79.84% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -16.71 (%).Trend:Increase 516.61% than previous quarter

Overall: decreasing (24.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.49 (%).Trend:Increase 12.58% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.47 (%).Trend:Decrease 9.24% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.75 (%).Trend:Decrease 4.36% than previous quarter

Overall: decreasing (-13.2%). 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 -6.25 (%).Trend:Decrease 41.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -1.98 (%).Trend:Decrease 68.32% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -23.63 (%).Trend:Increase 1093.43% than previous quarter

Overall: decreasing (278.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2020 show significant fluctuations across all metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, decreased significantly. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibited significant quarter-to-quarter swings.  SG&A expense ratio consistently decreased with minor variation. Investment efficiency, measured by retained earnings on assets, displayed substantial increases and decreases.