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 416.26 (%).Trend:Increase 167.48% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 178.89 (%).Trend:Decrease 57.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 129.82 (%).Trend:Decrease 27.43% than previous quarter

Overall: decreasing (-68.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 3266.13 (%).Trend:Increase 99.34% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1135.66 (%).Trend:Decrease 65.23% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 733.62 (%).Trend:Decrease 35.4% than previous quarter

Overall: decreasing (-77.54%). 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 -3081.71 (%).Trend:Increase 176.42% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1165.59 (%).Trend:Decrease 62.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -933.36 (%).Trend:Decrease 19.92% than previous quarter

Overall: increasing (-69.71%). 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 -83.77 (%).Trend:Increase 37.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -90.79 (%).Trend:Increase 8.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -110.99 (%).Trend:Increase 22.25% than previous quarter

Overall: decreasing (32.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2020 to Q3 2020 indicate significant volatility in key financial metrics. Working capital efficiency demonstrates decreasing liabilities on revenue (-68.81%) and current assets on revenue (-77.54%) with considerable fluctuation. Cost efficiency shows an increasing trend (-69.71%) in the ratio of retained earnings to revenue. Investment efficiency shows a downward trend (-32.49%) in retained earnings on assets with significant fluctuation.   More data is needed to draw definitive conclusions about the financial health of the company.