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 223.14 (%).Trend:Increase 233.34% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 107.0 (%).Trend:Decrease 52.05% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 69.57 (%).Trend:Decrease 34.98% than previous quarter

Overall: decreasing (-68.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 375.66 (%).Trend:Increase 191.75% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 186.35 (%).Trend:Decrease 50.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.11 (%).Trend:Decrease 33.4% than previous quarter

Overall: decreasing (-66.96%). 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 -218.73 (%).Trend:Increase 217.14% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -113.05 (%).Trend:Decrease 48.32% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -73.18 (%).Trend:Decrease 35.27% than previous quarter

Overall: increasing (-66.54%). 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 -37.75 (%).Trend:Increase 5.95% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -39.48 (%).Trend:Increase 4.58% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -39.02 (%).Trend:Decrease 1.17% than previous quarter

Overall: decreasing (3.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2020 to Q3 2020 show volatile working capital efficiency.  Liabilities and current assets on revenue decreased, although with significant changes across quarters. Cost efficiency, as measured by the retained earnings-to-revenue ratio, increased overall but with significant variations. Investment efficiency decreased slightly, and the data lack sufficient information for analysis of earnings per share.