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 34.81 (%).Trend:Increase 150.79% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 20.89 (%).Trend:Decrease 39.99% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13.88 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-60.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 308.42 (%).Trend:Increase 246.7% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 171.93 (%).Trend:Decrease 44.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 115.66 (%).Trend:Decrease 32.73% than previous quarter

Overall: decreasing (-62.5%). 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 338.06 (%).Trend:Increase 208.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 196.13 (%).Trend:Decrease 41.98% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 130.87 (%).Trend:Decrease 33.27% than previous quarter

Overall: decreasing (-61.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.75 (%).Trend:Decrease 0.06% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.55 (%).Trend:Increase 10.75% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.52 (%).Trend:Decrease 0.16% than previous quarter

Overall: increasing (10.57%). 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 60.73 (%).Trend:Increase 3.18% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 60.72 (%).Trend:Decrease 0.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 60.8 (%).Trend:Increase 0.13% than previous quarter

Overall: increasing (0.12%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q1-Q3 2020 indicates significant fluctuations in working capital and cost efficiency metrics.  Liabilities and current assets on revenue declined overall. The ratio of retained earnings to revenue also decreased, but the Selling, General & Administrative (SG&A) expense ratio increased, exhibiting low variation. Retained earnings on assets showed minimal change overall.