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 77.16 (%).Trend:Increase 210.63% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 43.18 (%).Trend:Decrease 44.04% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.18 (%).Trend:Decrease 41.69% than previous quarter

Overall: decreasing (-67.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 153.63 (%).Trend:Increase 196.07% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 87.94 (%).Trend:Decrease 42.76% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.11 (%).Trend:Decrease 40.74% than previous quarter

Overall: decreasing (-66.08%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.86 (%).Trend:Increase 10.04% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.85 (%).Trend:Decrease 5.66% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.21 (%).Trend:Decrease 3.8% than previous quarter

Overall: decreasing (-9.24%). 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
Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.38 (USD).Trend:Decrease 74.82% than previous quarter
Year 2020 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 117.39% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.97 (USD).Trend:Increase 65.67% than previous quarter

Overall: increasing (260.14%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2020 reveal a mixed bag. Working capital efficiency is declining dramatically, with liabilities and current assets on revenue decreasing significantly (-67.37% and -66.08% respectively).  Cost efficiency shows a slight decrease in SG&A expenses (-9.24%), with minimal fluctuation.  Conversely, earnings per share show significant growth (260.14%), but with considerable quarter-to-quarter volatility. This suggests potential short-term issues concerning working capital, while earnings per share present a more encouraging long-term outlook, but high volatility demands careful attention.