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 203.43 (%).Trend:Increase 401.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.17 (%).Trend:Decrease 67.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.33 (%).Trend:Decrease 50.39% than previous quarter

Overall: decreasing (-84.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 124.29 (%).Trend:Increase 288.77% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 54.69 (%).Trend:Decrease 56.0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 30.53 (%).Trend:Decrease 44.18% than previous quarter

Overall: decreasing (-75.44%). 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 586.35 (%).Trend:Increase 227.19% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 271.08 (%).Trend:Decrease 53.77% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 160.62 (%).Trend:Decrease 40.75% than previous quarter

Overall: decreasing (-72.61%). 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 23.77 (%).Trend:Decrease 14.4% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 23.69 (%).Trend:Decrease 0.34% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 24.48 (%).Trend:Increase 3.33% than previous quarter

Overall: increasing (2.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -2.46 (USD).Trend:Decrease 223.62% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.03 (USD).Trend:Decrease 17.48% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.14 (USD).Trend:Decrease 43.84% than previous quarter

Overall: increasing (-53.66%). Fluctuation: **Significant** (high variation).



Working capital efficiency showed significant fluctuation, with liabilities on revenue increasing dramatically in Q1 2020 before decreasing in subsequent quarters.  Current assets on revenue also exhibited significant fluctuations, increasing sharply in Q1 2020, then decreasing in the following quarters. Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed significant volatility, increasing markedly in Q1 2020 before decreasing.  Investment efficiency, measured by retained earnings on assets, showed little fluctuation, with a slight overall increase. Earnings per share decreased significantly throughout the period, showing high volatility.  Overall, the financial performance in Q1 2020 to Q3 2020 showed significant volatility in working capital and cost efficiency metrics, accompanied by a substantial decline in earnings per share.