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 48.03 (%).Trend:Increase 207.1% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 27.01 (%).Trend:Decrease 43.76% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.18 (%).Trend:Decrease 25.29% than previous quarter

Overall: decreasing (-57.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 134.0 (%).Trend:Increase 215.81% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 72.82 (%).Trend:Decrease 45.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.12 (%).Trend:Decrease 28.43% than previous quarter

Overall: decreasing (-61.1%). 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 70.23 (%).Trend:Increase 235.39% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 38.61 (%).Trend:Decrease 45.02% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 23.11 (%).Trend:Decrease 40.15% than previous quarter

Overall: decreasing (-67.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.28 (%).Trend:Increase 12.62% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.62 (%).Trend:Increase 1.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.56 (%).Trend:Decrease 0.24% than previous quarter

Overall: increasing (1.15%). 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 26.7 (%).Trend:Increase 3.85% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 27.23 (%).Trend:Increase 1.99% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 24.24 (%).Trend:Decrease 10.98% than previous quarter

Overall: decreasing (-9.21%). Fluctuation: **Little** (low variation).

Earning Per Share


The 2020 financial data reveals a turbulent picture of working capital efficiency with significant swings in liabilities and current assets tied to revenue.  Cost efficiency shows a substantial downward trend in the retained earnings-to-revenue ratio, further emphasizing the volatility.  Investment efficiency exhibits minimal fluctuation but a slight overall decline in retained earnings on assets, while SG&A expenses show a small uptrend.