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 61.32 (%).Trend:Increase 184.28% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 34.36 (%).Trend:Decrease 43.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.35 (%).Trend:Decrease 26.22% than previous quarter

Overall: decreasing (-58.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 288.82 (%).Trend:Increase 166.07% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 149.92 (%).Trend:Decrease 48.09% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 104.98 (%).Trend:Decrease 29.98% than previous quarter

Overall: decreasing (-63.65%). 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 127.02 (%).Trend:Increase 142.64% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 64.73 (%).Trend:Decrease 49.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 44.14 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-65.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 27.45 (%).Trend:Decrease 10.64% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 28.05 (%).Trend:Increase 2.19% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 28.12 (%).Trend:Increase 0.25% than previous quarter

Overall: increasing (2.44%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 to Q3 of 2020 show significant fluctuations.  Working capital efficiency, as measured by liabilities and current assets on revenue, is declining substantially across these three quarters. Cost efficiency, as indicated by the ratio of retained earnings to revenue, displays a similar pattern of sharp declines. Retained earnings on assets demonstrate a modest increase, in contrast to the volatility of other metrics.