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 2041.2 (%).Trend:Increase 1914.61% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 841.59 (%).Trend:Decrease 58.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 549.12 (%).Trend:Decrease 34.75% than previous quarter

Overall: decreasing (-73.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 1494.89 (%).Trend:Increase 515.11% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1063.59 (%).Trend:Decrease 28.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 647.91 (%).Trend:Decrease 39.08% than previous quarter

Overall: decreasing (-56.66%). 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 -9954.84 (%).Trend:Increase 671.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -5228.65 (%).Trend:Decrease 47.48% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2924.88 (%).Trend:Decrease 44.06% than previous quarter

Overall: increasing (-70.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 648.59 (%).Trend:Increase 233.04% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 560.01 (%).Trend:Decrease 13.66% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 479.5 (%).Trend:Decrease 14.38% than previous quarter

Overall: decreasing (-26.07%). 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 -592.02 (%).Trend:Increase 20.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -445.52 (%).Trend:Decrease 24.75% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -318.87 (%).Trend:Decrease 28.43% than previous quarter

Overall: increasing (-46.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2020 data reveals significant fluctuation across key metrics. Liabilities and current assets on revenue both decreased substantially (-73.1% and -56.66% respectively). The ratio of retained earnings to revenue showed a large increase (-70.62%), while the SG&A expense ratio decreased (-26.07%) with moderate fluctuation. Retained earnings on assets also decreased significantly (-46.14%), showing high variation.