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 49.93 (%).Trend:Increase 241.29% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 33.78 (%).Trend:Decrease 32.35% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.27 (%).Trend:Decrease 37.03% than previous quarter

Overall: decreasing (-57.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 64.63 (%).Trend:Increase 1041.87% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 43.06 (%).Trend:Decrease 33.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 8.97 (%).Trend:Decrease 79.17% than previous quarter

Overall: decreasing (-86.12%). 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 -120.89 (%).Trend:Increase 268.68% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -74.68 (%).Trend:Decrease 38.22% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -47.09 (%).Trend:Decrease 36.94% than previous quarter

Overall: increasing (-61.05%). 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 -29.29 (%).Trend:Decrease 3.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -31.91 (%).Trend:Increase 8.95% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -37.15 (%).Trend:Increase 16.42% than previous quarter

Overall: decreasing (26.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 316.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 238.46% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.44 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (238.46%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2020, then decreased substantially in subsequent quarters, ending at a low point in Q3. Current assets on revenue also exhibited a highly volatile trend, increasing significantly in Q1 2020, then falling sharply, with a small increase in Q1 2021.  Cost efficiency, measured by the ratio of retained earnings to revenue, increased in Q1 2020 from a negative base. Investment efficiency showed a negative trend with declining retained earnings on assets. Earnings per share also declined significantly in the given period. Overall, the data reveals substantial instability and potential financial challenges.