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 indicate significant decreases in working capital efficiency, with substantial drops in liabilities and current assets on revenue. Cost efficiency, as measured by the ratio of retained earnings to revenue, also experienced substantial decreases. SG&A expense ratios declined slightly, showing stable cost management.  Investment efficiency remained relatively stable, with a marginal decrease in retained earnings on assets. Earnings per share showed substantial declines throughout the period, indicating a substantial earnings downturn.