Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -125.54 (%).Trend:Increase 205.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -150.33 (%).Trend:Increase 19.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -152.48 (%).Trend:Increase 1.43% than previous quarter

Overall: decreasing (21.46%). 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 -5.81 (%).Trend:Decrease 32.99% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -8.57 (%).Trend:Increase 47.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -10.93 (%).Trend:Increase 27.54% than previous quarter

Overall: decreasing (88.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 170.83% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 211.76% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.93 (USD).Trend:Increase 75.47% than previous quarter

Overall: decreasing (447.06%). Fluctuation: **Significant** (high variation).



Analysis of the provided financial statements for Q1-Q3 2020 reveals critical performance indicators like the ratio of retained earnings to revenue (decreasing by 21.46% with significant fluctuation), retained earnings on assets (decreasing by 88.12% with substantial fluctuation), and earnings per share (decreasing by 447.06% with considerable fluctuation). These negative trends across multiple key areas highlight potential operational or strategic issues that need deeper examination.