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 503.15 (%).Trend:Increase 152.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 202.53 (%).Trend:Decrease 59.75% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 111.91 (%).Trend:Decrease 44.74% than previous quarter

Overall: decreasing (-77.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 1730.42 (%).Trend:Increase 204.51% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 648.95 (%).Trend:Decrease 62.5% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 289.5 (%).Trend:Decrease 55.39% than previous quarter

Overall: decreasing (-83.27%). 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 -6140.65 (%).Trend:Increase 220.78% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3504.09 (%).Trend:Decrease 42.94% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1978.64 (%).Trend:Decrease 43.53% than previous quarter

Overall: increasing (-67.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 464.69 (%).Trend:Increase 29.19% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 458.65 (%).Trend:Decrease 1.3% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 340.51 (%).Trend:Decrease 25.76% than previous quarter

Overall: decreasing (-26.72%). Fluctuation: **Neutral** (moderate 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 -280.03 (%).Trend:Increase 8.36% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -391.29 (%).Trend:Increase 39.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -472.03 (%).Trend:Increase 20.63% than previous quarter

Overall: decreasing (68.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2020 reveals significant decreases in liabilities on revenue (-77.76%) and current assets on revenue (-83.27%), both exhibiting high variation.  Cost efficiency shows a complex picture: retained earnings to revenue increased (-67.78%) with high fluctuation, while the SG&A expense ratio decreased (-26.72%) with moderate fluctuation.  Retained earnings on assets decreased substantially (68.56%), displaying high variation.