Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

Cost Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 20152.16 (%).Trend:Increase 316.69% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 8090.84 (%).Trend:Decrease 59.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 5034.21 (%).Trend:Decrease 37.78% than previous quarter

Overall: decreasing (-75.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 192.67 (%).Trend:Increase 16.77% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 143.8 (%).Trend:Decrease 25.36% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 118.64 (%).Trend:Decrease 17.5% than previous quarter

Overall: decreasing (-38.42%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 3 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 13.06 (%).Trend:Increase 4.48% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 13.43 (%).Trend:Increase 2.83% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 13.51 (%).Trend:Increase 0.6% than previous quarter

Overall: increasing (3.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.17 (USD).Trend:Decrease 68.46% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.44 (USD).Trend:Increase 108.55% than previous quarter
Year 2020 Quarter 3: Earning Per Share 3.46 (USD).Trend:Increase 41.8% than previous quarter

Overall: increasing (195.73%). Fluctuation: **Significant** (high variation).



Comparing 2019 Q3 and 2020 Q3 financial data reveals a mixed performance.  The ratio of retained earnings to revenue declined sharply (-75.02%) indicating issues with revenue generation. Conversely, SG&A expense ratios slightly decreased (-38.42%).  Investment efficiency improved slightly with a steady growth in retained earnings on assets (3.45%). Finally, earnings per share increased significantly (195.73%), but also had substantial fluctuation.