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 193.44 (%).Trend:Increase 320.61% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 218.61 (%).Trend:Increase 13.01% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 95.09 (%).Trend:Decrease 56.5% than previous quarter

Overall: decreasing (-50.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 95.85 (%).Trend:Increase 379.25% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 125.09 (%).Trend:Increase 30.51% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 35.58 (%).Trend:Decrease 71.56% than previous quarter

Overall: decreasing (-62.88%). 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 -1879.61 (%).Trend:Increase 684.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1708.91 (%).Trend:Decrease 9.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1207.84 (%).Trend:Decrease 29.32% than previous quarter

Overall: increasing (-35.74%). 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 -132.29 (%).Trend:Increase 129.27% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -273.98 (%).Trend:Increase 107.11% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -384.24 (%).Trend:Increase 40.24% than previous quarter

Overall: decreasing (190.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.36 (USD).Trend:Decrease 93.64% than previous quarter
Year 2020 Quarter 2: Earning Per Share -6.42 (USD).Trend:Increase 1683.33% than previous quarter
Year 2020 Quarter 3: Earning Per Share -7.78 (USD).Trend:Increase 21.18% than previous quarter

Overall: decreasing (2061.11%). Fluctuation: **Significant** (high variation).



Financial data from Q1-Q3 2020 highlight substantial volatility and potentially serious underlying issues.  Decreases in working capital efficiency, with notable fluctuations in both liabilities and current assets on revenue, indicate operational difficulties.  The unusual increase in the ratio of retained earnings to revenue suggests a need for deeper analysis, as this is often an indicator of financial strain.  Significant decreases in investment efficiency and earnings per share signal possible operational challenges and financial distress.