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 116.94 (%).Trend:Increase 318.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 63.66 (%).Trend:Decrease 45.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 39.51 (%).Trend:Decrease 37.94% than previous quarter

Overall: decreasing (-66.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 121.77 (%).Trend:Increase 257.94% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 71.72 (%).Trend:Decrease 41.1% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 42.98 (%).Trend:Decrease 40.07% than previous quarter

Overall: decreasing (-64.7%). 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 134.5 (%).Trend:Increase 119.38% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 75.06 (%).Trend:Decrease 44.19% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 48.71 (%).Trend:Decrease 35.11% than previous quarter

Overall: decreasing (-63.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.76 (%).Trend:Increase 23.96% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.03 (%).Trend:Increase 5.67% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.96 (%).Trend:Decrease 1.39% than previous quarter

Overall: increasing (4.2%). 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 20.24 (%).Trend:Decrease 31.37% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 20.49 (%).Trend:Increase 1.24% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 21.56 (%).Trend:Increase 5.22% than previous quarter

Overall: increasing (6.52%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 to Q3 2020 indicate significant fluctuations in various metrics. Liabilities on revenue decreased overall, though with high variability across quarters. Current assets on revenue also decreased with substantial fluctuations. Cost efficiency (retained earnings to revenue) showed a substantial decrease overall, with significant variation.  Investment efficiency showed a slight, consistent upward trend in retained earnings on assets. Selling, general, and administrative (SG&A) expense ratio shows a small overall increase with little fluctuation.