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 284.56 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 155.84 (%).Trend:Decrease 45.23% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 113.18 (%).Trend:Decrease 27.37% than previous quarter

Overall: decreasing (-60.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 522.37 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 268.47 (%).Trend:Decrease 48.61% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 180.8 (%).Trend:Decrease 32.66% than previous quarter

Overall: decreasing (-65.39%). 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 -258.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -138.91 (%).Trend:Decrease 46.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -94.97 (%).Trend:Decrease 31.63% than previous quarter

Overall: increasing (-63.2%). 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 -37.96 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -40.02 (%).Trend:Increase 5.43% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -39.41 (%).Trend:Decrease 1.52% than previous quarter

Overall: decreasing (3.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements from Q1 2020 to Q3 2020 present a picture of fluctuating financial performance.  Working capital efficiency shows significant decreases in liabilities and current assets on revenue, indicating potential short-term cash flow problems. Cost efficiency (retained earnings to revenue) demonstrates an increasing trend, yet with substantial volatility. Investment efficiency, as measured by retained earnings on assets, also experienced a significant decrease.  The high variation across all metrics suggests a need for careful evaluation to identify the root causes of these inconsistencies.