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 109.73 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 58.67 (%).Trend:Decrease 46.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 39.63 (%).Trend:Decrease 32.45% than previous quarter

Overall: decreasing (-63.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 115.44 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 52.71 (%).Trend:Decrease 54.34% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 42.97 (%).Trend:Decrease 18.48% than previous quarter

Overall: decreasing (-62.78%). 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 219.48 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 105.89 (%).Trend:Decrease 51.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 67.41 (%).Trend:Decrease 36.34% than previous quarter

Overall: decreasing (-69.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.6 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.12 (%).Trend:Increase 3.33% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 9.86% than previous quarter

Overall: decreasing (-6.86%). 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 49.34 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 46.3 (%).Trend:Decrease 6.16% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 43.45 (%).Trend:Decrease 6.16% than previous quarter

Overall: decreasing (-11.94%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q1 2020 to Q3 2020 show significant fluctuations in working capital efficiency. Liabilities and current assets on revenue decreased substantially in Q2 and Q3, with large percentage drops. Cost efficiency, as measured by the ratio of retained earnings to revenue, also decreased significantly, but the SG&A expense ratio showed a smaller, less volatile decrease.  Investment efficiency, as measured by retained earnings on assets, showed a smaller, more stable decrease.  Overall, the data indicates significant declines across several key financial metrics, with substantial quarter-to-quarter variations.