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 234.38 (%).Trend:Increase 253.3% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 106.32 (%).Trend:Decrease 54.64% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 64.42 (%).Trend:Decrease 39.41% than previous quarter

Overall: decreasing (-72.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 270.76 (%).Trend:Increase 259.19% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 124.84 (%).Trend:Decrease 53.89% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 77.24 (%).Trend:Decrease 38.13% than previous quarter

Overall: decreasing (-71.47%). 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 64.89 (%).Trend:Increase 193.09% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 31.07 (%).Trend:Decrease 52.12% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 19.61 (%).Trend:Decrease 36.88% than previous quarter

Overall: decreasing (-69.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.6 (%).Trend:Increase 9.69% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.49 (%).Trend:Decrease 5.39% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.5 (%).Trend:Decrease 5.08% than previous quarter

Overall: decreasing (-10.19%). 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 10.02 (%).Trend:Decrease 14.8% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 9.8 (%).Trend:Decrease 2.2% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 9.73 (%).Trend:Decrease 0.71% than previous quarter

Overall: decreasing (-2.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 69.58% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.95 (USD).Trend:Increase 69.57% than previous quarter
Year 2020 Quarter 3: Earning Per Share 3.16 (USD).Trend:Increase 62.05% than previous quarter

Overall: increasing (174.78%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2020 data reveals a significant decrease in liabilities and current assets on revenue (-72.51% and -71.47% respectively), along with a considerable drop in the ratio of retained earnings to revenue (-69.78%).  In contrast, the SG&A expense ratio decreased moderately (-10.19%), and retained earnings on assets showed only a small decline (-2.89%).  However, earnings per share increased substantially (174.78%), indicating contrasting trends.  Significant fluctuation is observed in most metrics.