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 205.99 (%).Trend:Increase 318.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 128.55 (%).Trend:Decrease 37.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 101.46 (%).Trend:Decrease 21.07% than previous quarter

Overall: decreasing (-50.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 272.38 (%).Trend:Increase 435.86% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 127.0 (%).Trend:Decrease 53.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 74.03 (%).Trend:Decrease 41.71% than previous quarter

Overall: decreasing (-72.82%). 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 258.43 (%).Trend:Increase 143.89% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 130.58 (%).Trend:Decrease 49.47% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 54.31 (%).Trend:Decrease 58.41% than previous quarter

Overall: decreasing (-78.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.89 (%).Trend:Decrease 32.92% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.45 (%).Trend:Increase 31.9% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.42 (%).Trend:Increase 15.04% than previous quarter

Overall: increasing (51.74%). Fluctuation: **Neutral** (moderate 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 9.92 (%).Trend:Decrease 35.83% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 8.8 (%).Trend:Decrease 11.29% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.6 (%).Trend:Decrease 36.36% than previous quarter

Overall: decreasing (-43.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 to Q3 2020 shows substantial fluctuations in key financial metrics.  Liabilities on revenue decreased by -50.75%, current assets decreased by -72.82%, and the ratio of retained earnings to revenue decreased by -78.98%, all with significant variation.  Retained earnings on assets also declined (-43.55%).  However, SG&A expense ratio exhibited a moderate increase (51.74%).