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 54.61 (%).Trend:Increase 174.01% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 32.94 (%).Trend:Decrease 39.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 22.9 (%).Trend:Decrease 30.48% than previous quarter

Overall: decreasing (-58.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 83.38 (%).Trend:Increase 160.4% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 46.08 (%).Trend:Decrease 44.73% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 39.61 (%).Trend:Decrease 14.04% than previous quarter

Overall: decreasing (-52.49%). 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 -198.75 (%).Trend:Increase 260.58% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -113.25 (%).Trend:Decrease 43.02% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -55.15 (%).Trend:Decrease 51.3% than previous quarter

Overall: increasing (-72.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.8 (%).Trend:Decrease 3.55% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.94 (%).Trend:Increase 16.76% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.4 (%).Trend:Decrease 6.8% than previous quarter

Overall: increasing (8.82%). 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 -18.76 (%).Trend:Increase 23.18% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -20.05 (%).Trend:Increase 6.88% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.88 (%).Trend:Decrease 15.81% than previous quarter

Overall: increasing (-10.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 138.46% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.21 (USD).Trend:Decrease 16.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.99 (USD).Trend:Decrease 571.43% than previous quarter

Overall: increasing (-496.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in Q1-Q3 2020. Liabilities on revenue decreased significantly (-58.07%) with high variation.  Current assets on revenue also decreased (-52.49%) with considerable fluctuation. Cost efficiency, measured by the ratio of retained earnings to revenue, increased (-72.25%) but with high variation. SG&A expense ratio shows little fluctuation, increasing slightly (8.82%). Invest efficiency (retained earnings on assets) also displays significant fluctuation, increasing (-10.02%). Earnings per share experienced significant volatility, showing an increase (-496.0%).