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 65.86 (%).Trend:Increase 207.47% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 31.68 (%).Trend:Decrease 51.9% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.61 (%).Trend:Decrease 16.0% than previous quarter

Overall: decreasing (-59.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 273.38 (%).Trend:Increase 82.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 255.88 (%).Trend:Decrease 6.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 176.27 (%).Trend:Decrease 31.11% than previous quarter

Overall: decreasing (-35.52%). Fluctuation: **Neutral** (moderate 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 -341.01 (%).Trend:Increase 166.37% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -155.74 (%).Trend:Decrease 54.33% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -98.62 (%).Trend:Decrease 36.68% than previous quarter

Overall: increasing (-71.08%). 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 -60.93 (%).Trend:Increase 14.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -40.62 (%).Trend:Decrease 33.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -37.95 (%).Trend:Decrease 6.57% than previous quarter

Overall: increasing (-37.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements for 2020 show a mixed picture of financial performance. Working capital efficiency metrics, like liabilities and current assets on revenue, show significant decreases with notable quarter-to-quarter fluctuation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows an overall increasing trend despite high volatility.  Investment efficiency, as measured by retained earnings on assets, shows an increasing pattern with high quarter-to-quarter variation.  Further details are necessary to fully assess the financial health and future outlook.