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 54.92 (%).Trend:Increase 227.88% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 28.5 (%).Trend:Decrease 48.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 19.24 (%).Trend:Decrease 32.49% than previous quarter

Overall: decreasing (-64.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 276.34 (%).Trend:Increase 216.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 145.11 (%).Trend:Decrease 47.49% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 97.12 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-64.85%). 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 -30.0 (%).Trend:Increase 236.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -15.92 (%).Trend:Decrease 46.93% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -11.54 (%).Trend:Decrease 27.51% than previous quarter

Overall: increasing (-61.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.71 (%).Trend:Increase 0.08% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.16 (%).Trend:Increase 3.54% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Increase 0.46% than previous quarter

Overall: increasing (4.01%). 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 -6.74 (%).Trend:Increase 4.98% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -6.75 (%).Trend:Increase 0.15% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.25 (%).Trend:Increase 7.41% than previous quarter

Overall: decreasing (7.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency for Q1-Q3 2020 shows significant fluctuations. Liabilities on revenue decreased by 64.97%, while current assets on revenue also decreased by 64.85%.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue (-61.53%),  while the SG&A expense ratio increased steadily by 4.01%. Invest efficiency reveals a significant decrease in retained earnings on assets (7.57%).  The provided data lacks details on earnings per share.