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 307.29 (%).Trend:Increase 235.25% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 212.09 (%).Trend:Decrease 30.98% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 144.38 (%).Trend:Decrease 31.93% than previous quarter

Overall: decreasing (-53.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 528.75 (%).Trend:Increase 507.69% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 342.75 (%).Trend:Decrease 35.18% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 235.78 (%).Trend:Decrease 31.21% than previous quarter

Overall: decreasing (-55.41%). 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 74.84 (%).Trend:Increase 416.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -45.15 (%).Trend:Decrease 160.33% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -24.28 (%).Trend:Decrease 46.22% than previous quarter

Overall: decreasing (-132.44%). 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 3.24 (%).Trend:Increase 40.87% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -3.13 (%).Trend:Decrease 196.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -2.61 (%).Trend:Decrease 16.61% than previous quarter

Overall: decreasing (-180.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.33 (USD).Trend:Decrease 69.43% than previous quarter
Year 2020 Quarter 2: Earning Per Share -6.69 (USD).Trend:Decrease 603.01% than previous quarter
Year 2020 Quarter 3: Earning Per Share -6.34 (USD).Trend:Decrease 5.23% than previous quarter

Overall: decreasing (-576.69%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2020 data indicates significant volatility across working capital and cost efficiency. Liabilities on revenue decreased sharply (-53.02%),  similarly impacting current assets (-55.41%). The ratio of retained earnings to revenue plummeted (-132.44%).  Investment efficiency, as reflected in retained earnings on assets (-180.56%) and earnings per share (-576.69%), also demonstrates considerable negative trends and high variation.