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 80.67 (%).Trend:Increase 205.92% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 25.44 (%).Trend:Decrease 68.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.62 (%).Trend:Decrease 18.95% than previous quarter

Overall: decreasing (-74.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 240.72 (%).Trend:Increase 212.95% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 110.12 (%).Trend:Decrease 54.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 76.99 (%).Trend:Decrease 30.09% than previous quarter

Overall: decreasing (-68.02%). 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 368.74 (%).Trend:Increase 211.02% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 183.91 (%).Trend:Decrease 50.12% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 117.9 (%).Trend:Decrease 35.89% than previous quarter

Overall: decreasing (-68.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.69 (%).Trend:Increase 0.6% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.73 (%).Trend:Increase 2.37% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.67 (%).Trend:Decrease 3.47% than previous quarter

Overall: decreasing (-1.18%). 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 39.11 (%).Trend:Increase 0.18% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 40.79 (%).Trend:Increase 4.3% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 40.88 (%).Trend:Increase 0.22% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2020 to Q3 2020 reveal substantial declines in working capital efficiency, with significant fluctuations in liabilities and current assets on revenue.  Cost efficiency, represented by the ratio of retained earnings to revenue, also shows a considerable decrease.  While selling, general, and administrative (SG&A) expense ratios exhibit a minor overall decline (-1.18%), fluctuation is minimal.  Investment efficiency, indicated by retained earnings on assets, shows moderate growth (4.53%). Overall, the data suggests a period of significant contraction in working capital and cost efficiency, with some degree of stability in investment efficiency.