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 52.13 (%).Trend:Increase 159.87% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 34.59 (%).Trend:Decrease 33.65% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.61 (%).Trend:Decrease 37.53% than previous quarter

Overall: decreasing (-58.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 140.35 (%).Trend:Increase 223.09% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 72.43 (%).Trend:Decrease 48.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.51 (%).Trend:Decrease 27.5% than previous quarter

Overall: decreasing (-62.59%). 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 264.27 (%).Trend:Increase 193.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 139.53 (%).Trend:Decrease 47.2% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 98.39 (%).Trend:Decrease 29.48% than previous quarter

Overall: decreasing (-62.77%). 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 49.29 (%).Trend:Decrease 0.82% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 51.94 (%).Trend:Increase 5.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 53.24 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (8.01%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q1-Q3 2020 data indicates weakening working capital and cost efficiency. Liabilities on Revenue decreased significantly (-58.55%), as did Current Assets on Revenue (-62.59%), both with high variation. The Ratio of Retained Earnings to Revenue also experienced a substantial decline (-62.77%, significant fluctuation). However, Retained Earning on Assets showed a positive, albeit modest, increase (8.01% overall, low fluctuation), suggesting improved asset utilization. The absence of Earning Per Share data limits a complete assessment. These trends suggest potential challenges in revenue generation and cost management.