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 116.58 (%).Trend:Increase 243.89% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 101.28 (%).Trend:Decrease 13.12% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 75.42 (%).Trend:Decrease 25.53% than previous quarter

Overall: decreasing (-35.31%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 337.26 (%).Trend:Increase 1037.47% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 250.56 (%).Trend:Decrease 25.71% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 168.63 (%).Trend:Decrease 32.7% than previous quarter

Overall: decreasing (-50.0%). 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 219.03 (%).Trend:Increase 843.28% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 160.3 (%).Trend:Decrease 26.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 96.49 (%).Trend:Decrease 39.81% than previous quarter

Overall: decreasing (-55.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.49 (%).Trend:Increase 60.42% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.21 (%).Trend:Increase 61.67% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.37 (%).Trend:Increase 5.24% than previous quarter

Overall: increasing (70.15%). Fluctuation: **Neutral** (moderate 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 12.61 (%).Trend:Increase 74.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 10.88 (%).Trend:Decrease 13.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 9.57 (%).Trend:Decrease 12.04% than previous quarter

Overall: decreasing (-24.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analysis of Q1 2020 to Q3 2020 data shows a notable decrease in liabilities on revenue (-35.31%), current assets on revenue (-50%), and the ratio of retained earnings to revenue (-55.95%).  However, the SG&A expense ratio increased significantly (70.15%). Retained earnings on assets also decreased (-24.11%).  The data exhibits significant fluctuation in some key metrics. Earnings per share is not available.