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 169.85 (%).Trend:Increase 434.62% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 67.77 (%).Trend:Decrease 60.1% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 50.13 (%).Trend:Decrease 26.03% than previous quarter

Overall: decreasing (-70.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 279.43 (%).Trend:Increase 899.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 104.64 (%).Trend:Decrease 62.55% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 75.88 (%).Trend:Decrease 27.48% than previous quarter

Overall: decreasing (-72.84%). 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 -16.16 (%).Trend:Increase 53766.67% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -9.72 (%).Trend:Decrease 39.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -4.83 (%).Trend:Decrease 50.31% than previous quarter

Overall: increasing (-70.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.79 (%).Trend:Increase 88.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.02 (%).Trend:Decrease 11.14% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.71 (%).Trend:Decrease 13.53% than previous quarter

Overall: decreasing (-23.16%). Fluctuation: **Neutral** (moderate 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 -1.94 (%).Trend:Increase 6366.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -2.76 (%).Trend:Increase 42.27% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -2.43 (%).Trend:Decrease 11.96% than previous quarter

Overall: decreasing (25.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -5.09 (USD).Trend:Decrease 229.85% than previous quarter
Year 2020 Quarter 2: Earning Per Share -5.79 (USD).Trend:Increase 13.75% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.66 (USD).Trend:Decrease 2.25% than previous quarter

Overall: decreasing (11.2%). Fluctuation: **Significant** (high variation).



The provided financial data reveals significant volatility across key performance indicators from Q1 2020 to Q3 2020. Working capital efficiency metrics (liabilities and current assets on revenue) show substantial decreases, despite initial surges. Cost efficiency, as indicated by retained earnings to revenue, improved, but with wild fluctuations.  SG&A expense ratios saw a more moderate decline.  Investment efficiency, as measured by retained earnings on assets and earnings per share, also dropped.