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 313.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 183.25 (%).Trend:Decrease 41.49% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 108.08 (%).Trend:Decrease 41.02% than previous quarter

Overall: decreasing (-65.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 335.16 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 205.81 (%).Trend:Decrease 38.59% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 119.57 (%).Trend:Decrease 41.9% than previous quarter

Overall: decreasing (-64.32%). 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 88.8 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 59.05 (%).Trend:Decrease 33.5% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 39.06 (%).Trend:Decrease 33.85% than previous quarter

Overall: decreasing (-56.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.76 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.72 (%).Trend:Increase 14.2% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.58 (%).Trend:Decrease 14.77% than previous quarter

Overall: decreasing (-2.66%). 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 10.5 (%).Trend:Decrease 11.91% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 10.57 (%).Trend:Increase 0.67% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 12.16 (%).Trend:Increase 15.04% than previous quarter

Overall: increasing (15.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 96.45% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.39 (USD).Trend:Decrease 329.41% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.41 (USD).Trend:Decrease 717.95% than previous quarter

Overall: increasing (1317.65%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2020 show substantial volatility in working capital efficiency. Liabilities and current assets on revenue exhibit substantial decreases, although with significant variability. Cost efficiency, reflected in the ratio of retained earnings to revenue, also exhibits notable fluctuations with a significant overall decrease. The SG&A expense ratio, however, is relatively stable. Investment efficiency, indicated by retained earnings on assets, shows a steady increase. Earning per share experiences significant fluctuation and an overall increase.