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 82.38 (%).Trend:Increase 204.77% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 44.75 (%).Trend:Decrease 45.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.02 (%).Trend:Decrease 35.15% than previous quarter

Overall: decreasing (-64.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 130.25 (%).Trend:Increase 223.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 66.07 (%).Trend:Decrease 49.27% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 48.91 (%).Trend:Decrease 25.97% than previous quarter

Overall: decreasing (-62.45%). 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 -17.35 (%).Trend:Increase 216.61% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -8.92 (%).Trend:Decrease 48.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -5.6 (%).Trend:Decrease 37.22% than previous quarter

Overall: increasing (-67.72%). 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 -3.57 (%).Trend:Increase 8.84% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -3.62 (%).Trend:Increase 1.4% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.3 (%).Trend:Decrease 8.84% than previous quarter

Overall: increasing (-7.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased from Q1 to Q3 2020, but then increased significantly in Q2 2021.  Current assets on revenue also decreased throughout the three quarters, with a large decrease in Q2 2020 and Q3 2020.  Cost efficiency shows a large fluctuation with a negative ratio of retained earnings to revenue, trending upwards overall.  Invest efficiency shows fluctuating retained earnings on assets.