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 59.77 (%).Trend:Increase 218.77% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 28.48 (%).Trend:Decrease 52.35% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.43 (%).Trend:Decrease 24.75% than previous quarter

Overall: decreasing (-64.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 231.48 (%).Trend:Increase 181.74% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 124.51 (%).Trend:Decrease 46.21% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 90.51 (%).Trend:Decrease 27.31% than previous quarter

Overall: decreasing (-60.9%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.21 (%).Trend:Decrease 4.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.64 (%).Trend:Decrease 2.97% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.38 (%).Trend:Decrease 1.39% than previous quarter

Overall: decreasing (-4.32%). 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
Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.55 (USD).Trend:Decrease 54.68% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.74 (USD).Trend:Increase 76.77% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.34 (USD).Trend:Increase 58.39% than previous quarter

Overall: increasing (180.0%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal significant volatility across all categories. Working capital efficiency shows substantial swings in both liabilities and current assets on revenue, highlighting potential instability. Cost efficiency, on the other hand, demonstrates a consistent downward trend in SG&A expense ratios.  Investment efficiency displays remarkable fluctuations in earnings per share, indicating significant short-term variations in profitability.