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 105.49 (%).Trend:Increase 86.94% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.04 (%).Trend:Decrease 38.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 80.18 (%).Trend:Increase 23.28% than previous quarter

Overall: decreasing (-23.99%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 147.61 (%).Trend:Increase 119.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 73.61 (%).Trend:Decrease 50.13% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 85.69 (%).Trend:Increase 16.41% than previous quarter

Overall: decreasing (-41.95%). 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 19.86 (%).Trend:Increase 269.14% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 11.78 (%).Trend:Decrease 40.68% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 7.36 (%).Trend:Decrease 37.52% than previous quarter

Overall: decreasing (-62.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.04 (%).Trend:Decrease 14.21% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.62 (%).Trend:Decrease 7.09% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.04 (%).Trend:Increase 7.63% than previous quarter

Overall: stable (0.0%). 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 10.51 (%).Trend:Increase 52.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 12.58 (%).Trend:Increase 19.7% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 7.37 (%).Trend:Decrease 41.41% than previous quarter

Overall: decreasing (-29.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


Comparing 2020 financial data, significant fluctuations are evident. Liabilities on revenue decreased slightly, while current assets on revenue decreased significantly. The ratio of retained earnings to revenue showed a substantial decrease, and the SG&A expense ratio remained stable.  Investment efficiency also decreased notably with significant fluctuation in retained earnings on assets.