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 203.21 (%).Trend:Increase 213.55% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 160.45 (%).Trend:Decrease 21.04% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 105.03 (%).Trend:Decrease 34.54% than previous quarter

Overall: decreasing (-48.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 117.85 (%).Trend:Increase 262.95% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 292.88 (%).Trend:Increase 148.52% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 336.89 (%).Trend:Increase 15.03% than previous quarter

Overall: increasing (185.86%). 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 -633.7 (%).Trend:Decrease 12774.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -582.85 (%).Trend:Decrease 8.02% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -553.12 (%).Trend:Decrease 5.1% than previous quarter

Overall: increasing (-12.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.21 (%).Trend:Increase 18.48% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.23 (%).Trend:Increase 55.01% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77.08 (%).Trend:Increase 30.14% than previous quarter

Overall: increasing (101.73%). 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 -73.37 (%).Trend:Decrease 7223.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -59.6 (%).Trend:Decrease 18.77% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -57.55 (%).Trend:Decrease 3.44% than previous quarter

Overall: increasing (-21.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -7.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -7.85 (USD).Trend:Increase 12.14% than previous quarter
Year 2020 Quarter 3: Earning Per Share -8.16 (USD).Trend:Increase 3.95% than previous quarter

Overall: decreasing (16.57%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2020 to Q3 2020 reveals significant fluctuations across various metrics.  Liabilities on revenue decreased (-48.31%), while current assets on revenue increased (185.86%).  Cost efficiency metrics show a slight improvement in retained earnings relative to revenue but a substantial increase in SG&A expenses (101.73%). Investment efficiency is mixed, with slight improvement in retained earnings on assets but a decrease in earnings per share (16.57%).