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 36.99 (%).Trend:Increase 120.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 17.09 (%).Trend:Decrease 53.8% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13.97 (%).Trend:Decrease 18.26% than previous quarter

Overall: decreasing (-62.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 133.33 (%).Trend:Increase 178.58% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 85.6 (%).Trend:Decrease 35.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 70.37 (%).Trend:Decrease 17.79% than previous quarter

Overall: decreasing (-47.22%). 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 40.94 (%).Trend:Increase 355.9% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 28.4 (%).Trend:Decrease 30.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 26.07 (%).Trend:Decrease 8.2% than previous quarter

Overall: decreasing (-36.32%). Fluctuation: **Neutral** (moderate 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 15.88 (%).Trend:Increase 51.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 17.59 (%).Trend:Increase 10.77% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 22.64 (%).Trend:Increase 28.71% than previous quarter

Overall: increasing (42.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 57.69% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 63.64% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.46 (USD).Trend:Increase 155.56% than previous quarter

Overall: increasing (318.18%). Fluctuation: **Significant** (high variation).



Q1-Q3 2020 financial data reveals substantial fluctuations. Liabilities and current assets on revenue decreased significantly (-62.23% and -47.22%, respectively), potentially signaling liquidity concerns.  Cost efficiency (ratio of retained earnings to revenue) decreased moderately (-36.32%), indicating a need for further analysis.  Investment efficiency shows a positive trend with moderate fluctuation.  Earnings per share increased substantially (318.18%) though with high volatility.