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 110.28 (%).Trend:Increase 212.76% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 53.6 (%).Trend:Decrease 51.4% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 33.09 (%).Trend:Decrease 38.26% than previous quarter

Overall: decreasing (-69.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 127.06 (%).Trend:Increase 216.62% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 64.41 (%).Trend:Decrease 49.31% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 41.51 (%).Trend:Decrease 35.55% than previous quarter

Overall: decreasing (-67.33%). 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 88.42 (%).Trend:Increase 264.02% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 50.48 (%).Trend:Decrease 42.91% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 24.26 (%).Trend:Decrease 51.94% than previous quarter

Overall: decreasing (-72.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.1 (%).Trend:Increase 13.36% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.72 (%).Trend:Increase 4.11% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.09 (%).Trend:Decrease 4.01% than previous quarter

Overall: decreasing (-0.07%). 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 33.43 (%).Trend:Increase 8.79% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 35.76 (%).Trend:Increase 6.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 26.53 (%).Trend:Decrease 25.81% than previous quarter

Overall: decreasing (-20.64%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data for Q1-Q3 2020 reveals significant fluctuation in various metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all display substantial decreases with high variability.  In contrast, the selling, general, and administrative (SG&A) expense ratio exhibits low variability, decreasing slightly throughout the period. Retained earnings on assets also declined, although the volatility is moderate compared to other metrics.