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 169.85 (%).Trend:Increase 434.62% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 67.77 (%).Trend:Decrease 60.1% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 50.13 (%).Trend:Decrease 26.03% than previous quarter

Overall: decreasing (-70.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 279.43 (%).Trend:Increase 899.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 104.64 (%).Trend:Decrease 62.55% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 75.88 (%).Trend:Decrease 27.48% than previous quarter

Overall: decreasing (-72.84%). 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 -16.16 (%).Trend:Increase 53766.67% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -9.72 (%).Trend:Decrease 39.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -4.83 (%).Trend:Decrease 50.31% than previous quarter

Overall: increasing (-70.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.79 (%).Trend:Increase 88.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.02 (%).Trend:Decrease 11.14% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.71 (%).Trend:Decrease 13.53% than previous quarter

Overall: decreasing (-23.16%). Fluctuation: **Neutral** (moderate 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 -1.94 (%).Trend:Increase 6366.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -2.76 (%).Trend:Increase 42.27% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -2.43 (%).Trend:Decrease 11.96% than previous quarter

Overall: decreasing (25.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -5.09 (USD).Trend:Decrease 229.85% than previous quarter
Year 2020 Quarter 2: Earning Per Share -5.79 (USD).Trend:Increase 13.75% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.66 (USD).Trend:Decrease 2.25% than previous quarter

Overall: decreasing (11.2%). Fluctuation: **Significant** (high variation).



From Q1 2020 to Q3 2020, liabilities on revenue decreased significantly (-70.49%), while current assets on revenue also decreased significantly (-72.84%).  The ratio of retained earnings to revenue showed a significant increase (-70.11%), while the SG&A expense ratio decreased moderately (-23.16%). Retained earnings on assets decreased (-25.26%), and earnings per share decreased (-11.2%), both with significant fluctuation.  All metrics show significant quarter-to-quarter variations.