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 160.49 (%).Trend:Increase 126.33% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 89.0 (%).Trend:Decrease 44.54% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.79 (%).Trend:Decrease 32.82% than previous quarter

Overall: decreasing (-62.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 710.92 (%).Trend:Increase 103.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 599.45 (%).Trend:Decrease 15.68% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 388.08 (%).Trend:Decrease 35.26% than previous quarter

Overall: decreasing (-45.41%). 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 -89.25 (%).Trend:Increase 78.57% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -43.08 (%).Trend:Decrease 51.73% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -30.99 (%).Trend:Decrease 28.06% than previous quarter

Overall: increasing (-65.28%). 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 -10.98 (%).Trend:Decrease 11.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -6.55 (%).Trend:Decrease 40.35% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.28 (%).Trend:Increase 11.15% than previous quarter

Overall: increasing (-33.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q1 2020 to Q3 2020 shows significant fluctuations across various financial ratios.  Liabilities on revenue and current assets on revenue both decreased substantially, indicating potential working capital challenges.  Conversely, the ratio of retained earnings to revenue showed a substantial negative increase, suggesting profitability concerns.  Retained earnings on assets also improved, yet inconsistently.  Further analysis is crucial.