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 45.11 (%).Trend:Decrease 98.59% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 16.42 (%).Trend:Decrease 63.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 9.18 (%).Trend:Decrease 44.09% than previous quarter

Overall: decreasing (-79.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 144.68 (%).Trend:Decrease 98.69% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.35 (%).Trend:Decrease 37.55% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 82.08 (%).Trend:Decrease 9.15% than previous quarter

Overall: decreasing (-43.27%). 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 27.21 (%).Trend:Decrease 100.01% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 1.14 (%).Trend:Decrease 95.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -0.19 (%).Trend:Decrease 116.67% than previous quarter

Overall: decreasing (-100.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.05 (%).Trend:Decrease 99.96% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.26 (%).Trend:Increase 24.42% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.67 (%).Trend:Increase 12.52% than previous quarter

Overall: increasing (40.0%). Fluctuation: **Neutral** (moderate 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 18.38 (%).Trend:Decrease 100.62% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 1.22 (%).Trend:Decrease 93.36% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.22 (%).Trend:Decrease 118.03% than previous quarter

Overall: decreasing (-101.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 4.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share 4.13 (USD).Trend:Increase 3.25% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.07 (USD).Trend:Decrease 1.45% than previous quarter

Overall: increasing (1.75%). Fluctuation: **Little** (low variation).



Analysis of Q1-Q3 2020 financial data reveals significant decreases in Liabilities on Revenue (-79.65%), Current assets on Revenue (-43.27%), Ratio of Retained Earnings to Revenue (-100.7%), and Retained Earning on Assets (-101.2%), all showing high fluctuation. Conversely, the SG&A Expense Ratio increased (40%), with moderate fluctuation. Earnings Per Share showed a minor increase (1.75%) with low variation.