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 133.24 (%).Trend:Increase 213.51% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 71.9 (%).Trend:Decrease 46.04% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 39.62 (%).Trend:Decrease 44.9% than previous quarter

Overall: decreasing (-70.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 1192.29 (%).Trend:Increase 492.65% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 609.46 (%).Trend:Decrease 48.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 354.05 (%).Trend:Decrease 41.91% than previous quarter

Overall: decreasing (-70.31%). 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 -1768.75 (%).Trend:Increase 243.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1011.42 (%).Trend:Decrease 42.82% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -640.35 (%).Trend:Decrease 36.69% than previous quarter

Overall: increasing (-63.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 96.68 (%).Trend:Increase 23.63% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 92.73 (%).Trend:Decrease 4.09% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.56 (%).Trend:Decrease 12.05% than previous quarter

Overall: decreasing (-15.64%). 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 -128.97 (%).Trend:Decrease 37.55% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -143.64 (%).Trend:Increase 11.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -155.95 (%).Trend:Increase 8.57% than previous quarter

Overall: decreasing (20.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2020 to Q3 2020, Liabilities on Revenue and Current assets on Revenue both decreased significantly (-70.26% and -70.31% respectively), indicating substantial changes in working capital efficiency. The Ratio of Retained Earnings to Revenue showed an overall increase, though starting with a heavily negative value. SG&A Expense Ratio decreased only slightly (-15.64%). Retained Earning on Assets decreased (-20.92%), indicating poor investment performance.