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 138.57 (%).Trend:Increase 423.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 71.58 (%).Trend:Decrease 48.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 107.4 (%).Trend:Increase 50.04% than previous quarter

Overall: decreasing (-22.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 263.06 (%).Trend:Increase 343.76% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 192.36 (%).Trend:Decrease 26.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 160.41 (%).Trend:Decrease 16.61% than previous quarter

Overall: decreasing (-39.02%). 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 -13866.2 (%).Trend:Increase 451.49% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -11837.77 (%).Trend:Decrease 14.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -8813.55 (%).Trend:Decrease 25.55% than previous quarter

Overall: increasing (-36.44%). 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 -936.66 (%).Trend:Increase 4.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -1358.47 (%).Trend:Increase 45.03% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1388.18 (%).Trend:Increase 2.19% than previous quarter

Overall: decreasing (48.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial analysis reveals significant fluctuations across various metrics. Working capital efficiency shows significant volatility in liabilities and current assets on revenue. Cost efficiency, represented by the ratio of retained earnings to revenue, shows overall increasing trends despite large fluctuations. Investment efficiency, measured by retained earnings on assets, displays significant decrease overall with high variation between periods. The overall picture suggests volatile financial performance requiring further investigation.