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 81.39 (%).Trend:Increase 216.57% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 60.1 (%).Trend:Decrease 26.16% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 33.06 (%).Trend:Decrease 44.99% than previous quarter

Overall: decreasing (-59.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 243.93 (%).Trend:Increase 392.99% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 270.42 (%).Trend:Increase 10.86% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 159.57 (%).Trend:Decrease 40.99% than previous quarter

Overall: decreasing (-34.58%). Fluctuation: **Neutral** (moderate 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 -460.74 (%).Trend:Increase 341.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -411.94 (%).Trend:Decrease 10.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -252.6 (%).Trend:Decrease 38.68% than previous quarter

Overall: increasing (-45.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.43 (%).Trend:Increase 4.95% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.48 (%).Trend:Increase 32.9% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.84 (%).Trend:Decrease 9.27% than previous quarter

Overall: increasing (20.58%). Fluctuation: **Neutral** (moderate 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 -33.33 (%).Trend:Increase 7.0% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -36.94 (%).Trend:Increase 10.83% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -39.09 (%).Trend:Increase 5.82% than previous quarter

Overall: decreasing (17.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1 to Q3 2020 reveal a concerning pattern of significant volatility in various financial indicators.  Liabilities and current assets on revenue show considerable fluctuations, signifying instability in working capital.  A consistently negative ratio of retained earnings to revenue suggests declining profitability. Conversely, the Selling, General, and Administrative (SG&A) expense ratio, exhibits a moderately increasing trend. Investment efficiency (retained earnings on assets) also shows a declining pattern. Overall, the data indicates a period of financial turbulence and possible operational difficulties.