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 242.04 (%).Trend:Increase 187.9% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 109.6 (%).Trend:Decrease 54.72% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 76.05 (%).Trend:Decrease 30.61% than previous quarter

Overall: decreasing (-68.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 385.13 (%).Trend:Increase 241.91% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 251.43 (%).Trend:Decrease 34.72% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 163.87 (%).Trend:Decrease 34.82% than previous quarter

Overall: decreasing (-57.45%). 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 -966.12 (%).Trend:Increase 266.58% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -576.95 (%).Trend:Decrease 40.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -457.03 (%).Trend:Decrease 20.79% than previous quarter

Overall: increasing (-52.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.93 (%).Trend:Increase 9.01% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.13 (%).Trend:Decrease 4.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.62 (%).Trend:Increase 15.78% than previous quarter

Overall: increasing (10.92%). 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 -108.52 (%).Trend:Increase 23.36% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -138.3 (%).Trend:Increase 27.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -161.28 (%).Trend:Increase 16.62% than previous quarter

Overall: decreasing (48.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed in Q1 2020 to Q3 2020 data. Liabilities on revenue and current assets on revenue decreased considerably (-68.58% and -57.45%), respectively, with high variability.  The ratio of retained earnings to revenue increased (-52.69%), and retained earnings on assets decreased (-48.62%), both showing significant negative values and high volatility.  The SG&A expense ratio shows a small increase (10.92%).