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 97.39 (%).Trend:Increase 514.45% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 141.78 (%).Trend:Increase 45.58% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 124.82 (%).Trend:Decrease 11.96% than previous quarter

Overall: increasing (28.17%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 490.69 (%).Trend:Increase 384.44% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 335.03 (%).Trend:Decrease 31.72% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 226.75 (%).Trend:Decrease 32.32% than previous quarter

Overall: decreasing (-53.79%). 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 604.77 (%).Trend:Increase 299.8% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 516.3 (%).Trend:Decrease 14.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 412.83 (%).Trend:Decrease 20.04% than previous quarter

Overall: decreasing (-31.74%). Fluctuation: **Neutral** (moderate 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 30.44 (%).Trend:Decrease 6.85% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 30.41 (%).Trend:Decrease 0.1% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 29.31 (%).Trend:Decrease 3.62% than previous quarter

Overall: decreasing (-3.71%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2020 to Q3 2020 show fluctuating financial health. Liabilities on revenue increased slightly, while current assets on revenue decreased considerably.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed a decrease. Retained earnings on assets trended downwards with little variation.