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 181.36 (%).Trend:Increase 235.17% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 54.28 (%).Trend:Decrease 70.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.57 (%).Trend:Decrease 32.63% than previous quarter

Overall: decreasing (-79.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 330.47 (%).Trend:Increase 244.06% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 140.82 (%).Trend:Decrease 57.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 96.32 (%).Trend:Decrease 31.6% than previous quarter

Overall: decreasing (-70.85%). 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 -774.98 (%).Trend:Increase 145.23% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -461.52 (%).Trend:Decrease 40.45% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -311.64 (%).Trend:Decrease 32.48% than previous quarter

Overall: increasing (-59.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.23 (%).Trend:Decrease 11.76% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.1 (%).Trend:Increase 13.52% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.89 (%).Trend:Decrease 0.87% than previous quarter

Overall: increasing (12.53%). 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 -87.19 (%).Trend:Decrease 15.69% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -100.63 (%).Trend:Increase 15.41% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -101.83 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (16.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 to Q3 2020 show highly volatile performance.  Working capital efficiency displays significant decreases in liabilities and current assets on revenue.  Cost efficiency shows a significant, yet fluctuating, increase in the ratio of retained earnings to revenue.  Investment efficiency exhibits a pronounced downward trend in retained earnings on assets.  Fluctuation is a key concern across all metrics.