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 83.11 (%).Trend:Increase 227.59% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 51.1 (%).Trend:Decrease 38.52% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 35.58 (%).Trend:Decrease 30.37% than previous quarter

Overall: decreasing (-57.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 56.77 (%).Trend:Increase 736.08% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 20.64 (%).Trend:Decrease 63.64% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 12.65 (%).Trend:Decrease 38.71% than previous quarter

Overall: decreasing (-77.72%). 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 -78.74 (%).Trend:Increase 213.46% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -55.85 (%).Trend:Decrease 29.07% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -38.33 (%).Trend:Decrease 31.37% than previous quarter

Overall: increasing (-51.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -21.08 (%).Trend:Decrease 6.6% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -25.81 (%).Trend:Increase 22.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -26.84 (%).Trend:Increase 3.99% than previous quarter

Overall: decreasing (27.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.44 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.49 (USD).Trend:Increase 238.64% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.69 (USD).Trend:Increase 13.42% than previous quarter

Overall: decreasing (284.09%). Fluctuation: **Significant** (high variation).



The provided financial data indicates significant instability in working capital efficiency. Liabilities on revenue decreased overall but fluctuated wildly from Q1 to Q3.  Simultaneously, current assets on revenue also decreased considerably, highlighting significant instability.  Cost efficiency presents an unusual increase in the ratio of retained earnings to revenue, yet still in negative territory, with considerable quarter-to-quarter variation.  Investment efficiency shows a decline in retained earnings on assets with high quarter-to-quarter fluctuations. Earnings per share also experienced a substantial decrease across the three quarters with large variation.  These trends suggest a need for urgent corrective action.