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 111.91 (%).Trend:Increase 277.56% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.82 (%).Trend:Decrease 41.18% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 40.21 (%).Trend:Decrease 38.91% than previous quarter

Overall: decreasing (-64.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 218.4 (%).Trend:Increase 160.12% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 152.78 (%).Trend:Decrease 30.05% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 119.55 (%).Trend:Decrease 21.75% than previous quarter

Overall: decreasing (-45.26%). 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 -735.8 (%).Trend:Increase 269.92% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -438.63 (%).Trend:Decrease 40.39% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -229.17 (%).Trend:Decrease 47.75% than previous quarter

Overall: increasing (-68.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.22 (%).Trend:Increase 8.12% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 77.33 (%).Trend:Increase 8.58% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69.45 (%).Trend:Decrease 10.19% than previous quarter

Overall: decreasing (-2.49%). 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 -185.42 (%).Trend:Increase 32.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -176.3 (%).Trend:Decrease 4.92% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -132.08 (%).Trend:Decrease 25.08% than previous quarter

Overall: increasing (-28.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2020 show significant fluctuation in key metrics. Liabilities on revenue decreased by 64.07%, while current assets on revenue decreased by 45.26%.  Cost efficiency (ratio of retained earnings to revenue) exhibited a trend of increasing losses, with large fluctuations over the three quarters.  SG&A expense ratio shows a slight overall decrease, but with a relatively low variation.  Investment efficiency (retained earnings on assets) also increased overall, but with considerable quarter-to-quarter changes.  Overall, the data reveals highly volatile financial performance during Q1-Q3 2020.