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 70.09 (%).Trend:Increase 194.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 37.17 (%).Trend:Decrease 46.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.73 (%).Trend:Decrease 28.09% than previous quarter

Overall: decreasing (-61.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 243.8 (%).Trend:Increase 217.53% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 126.63 (%).Trend:Decrease 48.06% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81.41 (%).Trend:Decrease 35.71% than previous quarter

Overall: decreasing (-66.61%). 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 -38.47 (%).Trend:Increase 1098.44% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -29.9 (%).Trend:Decrease 22.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -21.73 (%).Trend:Decrease 27.32% than previous quarter

Overall: increasing (-43.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.88 (%).Trend:Increase 3.26% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.39 (%).Trend:Increase 2.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.6 (%).Trend:Decrease 3.69% than previous quarter

Overall: decreasing (-1.34%). 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 -9.19 (%).Trend:Increase 224.73% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -13.47 (%).Trend:Increase 46.57% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -15.21 (%).Trend:Increase 12.92% than previous quarter

Overall: decreasing (65.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q1 2020 to Q3 2020 shows significant volatility across key financial metrics. Liabilities on Revenue and Current Assets on Revenue both decreased sharply, suggesting potential working capital challenges.  While the Ratio of Retained Earnings to Revenue improved, the Retained Earnings on Assets decreased substantially.  In contrast, SG&A expenses exhibited relatively stable performance.