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 193.44 (%).Trend:Increase 320.61% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 218.61 (%).Trend:Increase 13.01% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 95.09 (%).Trend:Decrease 56.5% than previous quarter

Overall: decreasing (-50.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 95.85 (%).Trend:Increase 379.25% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 125.09 (%).Trend:Increase 30.51% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 35.58 (%).Trend:Decrease 71.56% than previous quarter

Overall: decreasing (-62.88%). 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 -1879.61 (%).Trend:Increase 684.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1708.91 (%).Trend:Decrease 9.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1207.84 (%).Trend:Decrease 29.32% than previous quarter

Overall: increasing (-35.74%). 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 -132.29 (%).Trend:Increase 129.27% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -273.98 (%).Trend:Increase 107.11% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -384.24 (%).Trend:Increase 40.24% than previous quarter

Overall: decreasing (190.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.36 (USD).Trend:Decrease 93.64% than previous quarter
Year 2020 Quarter 2: Earning Per Share -6.42 (USD).Trend:Increase 1683.33% than previous quarter
Year 2020 Quarter 3: Earning Per Share -7.78 (USD).Trend:Increase 21.18% than previous quarter

Overall: decreasing (2061.11%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2020 reveals significant and negative trends across key metrics.  Working capital efficiency shows considerable decreases in both liabilities and current assets on revenue, suggesting potential problems in managing short-term assets and liabilities.  Cost efficiency, indicated by the ratio of retained earnings to revenue, exhibits an unusual increase, which could be a red flag warranting further investigation.  Investment efficiency shows a substantial decrease in retained earnings on assets.  Earnings per share also show substantial negative trends, suggesting possible operational challenges and financial distress.