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 203.43 (%).Trend:Increase 401.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.17 (%).Trend:Decrease 67.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.33 (%).Trend:Decrease 50.39% than previous quarter

Overall: decreasing (-84.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 124.29 (%).Trend:Increase 288.77% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 54.69 (%).Trend:Decrease 56.0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 30.53 (%).Trend:Decrease 44.18% than previous quarter

Overall: decreasing (-75.44%). 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 586.35 (%).Trend:Increase 227.19% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 271.08 (%).Trend:Decrease 53.77% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 160.62 (%).Trend:Decrease 40.75% than previous quarter

Overall: decreasing (-72.61%). 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 23.77 (%).Trend:Decrease 14.4% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 23.69 (%).Trend:Decrease 0.34% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 24.48 (%).Trend:Increase 3.33% than previous quarter

Overall: increasing (2.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -2.46 (USD).Trend:Decrease 223.62% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.03 (USD).Trend:Decrease 17.48% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.14 (USD).Trend:Decrease 43.84% than previous quarter

Overall: increasing (-53.66%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2020 financial data reveals a concerning picture.  Liabilities and current assets on revenue experienced significant declines (-84.11% and -75.44% respectively), suggesting substantial working capital adjustments.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly (-72.61%). Earnings per share also declined significantly. While retained earnings on assets showed some improvement, the overall picture demonstrates significant financial instability and significant volatility in financial performance.