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 72.69 (%).Trend:Increase 253.89% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 38.74 (%).Trend:Decrease 46.71% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.22 (%).Trend:Decrease 16.83% than previous quarter

Overall: decreasing (-55.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 249.71 (%).Trend:Increase 392.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 107.75 (%).Trend:Decrease 56.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 71.07 (%).Trend:Decrease 34.04% than previous quarter

Overall: decreasing (-71.54%). 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 -7.73 (%).Trend:Decrease 7127.27% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -8.46 (%).Trend:Increase 9.44% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -0.87 (%).Trend:Decrease 89.72% than previous quarter

Overall: increasing (-88.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.85 (%).Trend:Increase 20.31% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.65 (%).Trend:Increase 7.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.32 (%).Trend:Decrease 10.65% than previous quarter

Overall: decreasing (-4.04%). 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 -2.05 (%).Trend:Decrease 1676.92% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -4.59 (%).Trend:Increase 123.9% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.75 (%).Trend:Decrease 83.66% than previous quarter

Overall: increasing (-63.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 104.17% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.63 (USD).Trend:Increase 1160.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.44 (USD).Trend:Decrease 169.84% than previous quarter

Overall: increasing (-980.0%). Fluctuation: **Significant** (high variation).



Q1 2020 to Q3 2020 financial data reveals significant fluctuations in working capital efficiency. Liabilities on revenue increased dramatically in Q1, then decreased in Q2 and Q3, resulting in a net decrease of 55.67% overall.  Current assets on revenue also showed substantial volatility, increasing sharply in Q1 before decreasing in subsequent quarters, leading to a net decrease of 71.54%.  Cost efficiency, measured by the ratio of retained earnings to revenue, saw a significant downward trend, though with some counter-intuitive quarter-to-quarter fluctuations.  The SG&A expense ratio decreased slightly over the three quarters.  Investment efficiency (retained earnings on assets) saw a substantial decline, but with similar fluctuations. Earnings per share also demonstrated high volatility, declining initially before increasing sharply.