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 3992.01 (%).Trend:Increase 10130.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 39.18 (%).Trend:Decrease 99.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.85 (%).Trend:Decrease 11.05% than previous quarter

Overall: decreasing (-99.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 9382.01 (%).Trend:Increase 5356.24% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 150.12 (%).Trend:Decrease 98.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 111.42 (%).Trend:Decrease 25.78% than previous quarter

Overall: decreasing (-98.81%). 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 -42038.86 (%).Trend:Increase 9684.22% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -303.12 (%).Trend:Decrease 99.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -336.99 (%).Trend:Increase 11.17% than previous quarter

Overall: increasing (-99.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2258.32 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.68 (%).Trend:Decrease 98.15% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 63.36 (%).Trend:Increase 52.02% than previous quarter

Overall: decreasing (-97.19%). Fluctuation: **Significant** (high 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 -430.59 (%).Trend:Increase 73.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -196.43 (%).Trend:Decrease 54.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -292.6 (%).Trend:Increase 48.96% than previous quarter

Overall: increasing (-32.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2020 to Q3 2020 financial data reveals substantial volatility across working capital, cost, and investment efficiency.  Key metrics like liabilities on revenue and current assets on revenue show extreme decreases between Q1 and Q2, followed by smaller changes in Q3, indicating potential operational or accounting irregularities. The ratio of retained earnings to revenue and SG&A expense ratio exhibit similar dramatic fluctuations. Retained earnings on assets showed overall increase but with significant variations. Further investigation is needed to understand the underlying causes of these variations.