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 91.13 (%).Trend:Increase 170.01% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 51.77 (%).Trend:Decrease 43.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.64 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-64.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 154.72 (%).Trend:Increase 146.02% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.61 (%).Trend:Decrease 41.44% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.18 (%).Trend:Decrease 40.21% than previous quarter

Overall: decreasing (-64.98%). 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 -65.87 (%).Trend:Increase 436.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -40.14 (%).Trend:Decrease 39.06% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -28.18 (%).Trend:Decrease 29.8% than previous quarter

Overall: increasing (-57.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 4.85% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Decrease 4.84% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Decrease 2.06% than previous quarter

Overall: decreasing (-6.8%). 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 -9.65 (%).Trend:Increase 97.34% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -11.74 (%).Trend:Increase 21.66% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -12.97 (%).Trend:Increase 10.48% than previous quarter

Overall: decreasing (34.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.89 (USD).Trend:Decrease 67.04% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.6 (USD).Trend:Increase 192.13% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.26 (USD).Trend:Increase 25.38% than previous quarter

Overall: decreasing (266.29%). Fluctuation: **Significant** (high variation).



Q1-Q3 2020 data shows significant decreases in liabilities on revenue (-64.18%) and current assets on revenue (-64.98%), indicating improved working capital efficiency.  Cost efficiency is mixed; retained earnings to revenue increased while SG&A expenses decreased slightly.  Investment efficiency metrics, retained earnings on assets (-34.4%) and earnings per share (-266.29%), show significant decreases and high fluctuations.