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 146.69 (%).Trend:Increase 395.74% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 29.77 (%).Trend:Decrease 79.71% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.25 (%).Trend:Increase 1.61% than previous quarter

Overall: decreasing (-79.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 157.92 (%).Trend:Increase 141.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 77.83 (%).Trend:Decrease 50.72% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 57.31 (%).Trend:Decrease 26.37% than previous quarter

Overall: decreasing (-63.71%). 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 -125.67 (%).Trend:Increase 80.69% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -59.71 (%).Trend:Decrease 52.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -53.63 (%).Trend:Decrease 10.18% than previous quarter

Overall: increasing (-57.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.25 (%).Trend:Decrease 6.34% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.13 (%).Trend:Decrease 3.69% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.53 (%).Trend:Increase 12.78% than previous quarter

Overall: increasing (8.62%). 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 -8.76 (%).Trend:Decrease 31.62% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -8.19 (%).Trend:Decrease 6.51% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -9.46 (%).Trend:Increase 15.51% than previous quarter

Overall: decreasing (7.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in Q1-Q3 2020 reveals significant fluctuations across various metrics. Working capital efficiency shows decreasing trends in liabilities and current assets on revenue, with substantial volatility.  Cost efficiency indicates a slight overall increase in the SG&A expense ratio, while the retained earnings-to-revenue ratio is increasing, although still negative. Investment efficiency shows a decreasing trend in retained earnings on assets with significant variation.  The lack of data for earnings per share warrants further investigation.