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 56.41 (%).Trend:Increase 202.14% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 30.61 (%).Trend:Decrease 45.74% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.05 (%).Trend:Decrease 31.23% than previous quarter

Overall: decreasing (-62.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 168.51 (%).Trend:Increase 212.87% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 94.12 (%).Trend:Decrease 44.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62.67 (%).Trend:Decrease 33.41% than previous quarter

Overall: decreasing (-62.81%). 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 85.44 (%).Trend:Increase 211.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 41.13 (%).Trend:Decrease 51.86% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 31.06 (%).Trend:Decrease 24.48% than previous quarter

Overall: decreasing (-63.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.08 (%).Trend:Increase 26.11% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.54 (%).Trend:Increase 5.07% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.72 (%).Trend:Decrease 8.6% than previous quarter

Overall: decreasing (-3.96%). 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 27.44 (%).Trend:Decrease 5.44% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 22.61 (%).Trend:Decrease 17.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 25.53 (%).Trend:Increase 12.91% than previous quarter

Overall: decreasing (-6.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.94 (USD).Trend:Decrease 144.34% than previous quarter
Year 2020 Quarter 2: Earning Per Share -4.29 (USD).Trend:Increase 356.38% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.53 (USD).Trend:Decrease 64.34% than previous quarter

Overall: decreasing (62.77%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2020 reveal significant decreases in working capital efficiency. Liabilities and current assets on revenue decreased substantially overall.  Cost efficiency, measured by retained earnings to revenue, also experienced a substantial decline. SG&A expense ratios decreased slightly overall, suggesting relatively stable cost management.  Investment efficiency and retained earnings on assets decreased slightly overall.  Earnings per share declined significantly throughout the quarter, reflecting a considerable downturn in earnings.