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 63.74 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.11 (%).Trend:Decrease 33.93% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 27.19 (%).Trend:Decrease 35.43% than previous quarter

Overall: decreasing (-57.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 72.22 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 37.79 (%).Trend:Decrease 47.67% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 31.36 (%).Trend:Decrease 17.02% than previous quarter

Overall: decreasing (-56.58%). 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 68.17 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 41.66 (%).Trend:Decrease 38.89% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 27.88 (%).Trend:Decrease 33.08% than previous quarter

Overall: decreasing (-59.1%). 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 25.83 (%).Trend:Decrease 1.6% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 27.68 (%).Trend:Increase 7.16% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 26.52 (%).Trend:Decrease 4.19% than previous quarter

Overall: increasing (2.67%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1-Q3 2020 reveal a significant decline in working capital efficiency, specifically in liabilities and current assets on revenue.  These decreased by 57.34% and 56.58%, respectively, with large fluctuations.  Cost efficiency also deteriorated, with the ratio of retained earnings to revenue dropping by 59.1%.  Conversely, investment efficiency demonstrates a small upward trend of 2.67% in retained earnings on assets with low variability.