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 225.72 (%).Trend:Increase 1437.6% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 131.51 (%).Trend:Decrease 41.74% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.28 (%).Trend:Decrease 83.82% than previous quarter

Overall: decreasing (-90.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 64.09 (%).Trend:Increase 96.41% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 42.04 (%).Trend:Decrease 34.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 33.28 (%).Trend:Decrease 20.84% than previous quarter

Overall: decreasing (-48.07%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.26 (%).Trend:Increase 2.94% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.98 (%).Trend:Increase 13.69% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.23 (%).Trend:Increase 4.18% than previous quarter

Overall: increasing (18.44%). 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
Earning Per Share


Finance Statement Response 1, focusing on Q1 2020 to Q3 2020, shows a significant fluctuation in working capital efficiency, with liabilities decreasing considerably from Q1 to Q3. Current assets show a similar pattern of volatility.  Cost efficiency, as indicated by SG&A expense ratio, shows a consistent upward trend, suggesting possible improvements in operational management.