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 84.62 (%).Trend:Increase 165.93% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 46.69 (%).Trend:Decrease 44.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.3 (%).Trend:Decrease 20.11% than previous quarter

Overall: decreasing (-55.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 492.64 (%).Trend:Increase 174.91% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 353.95 (%).Trend:Decrease 28.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 238.41 (%).Trend:Decrease 32.64% than previous quarter

Overall: decreasing (-51.61%). 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 -166.82 (%).Trend:Increase 114.39% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -73.46 (%).Trend:Decrease 55.96% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -41.04 (%).Trend:Decrease 44.13% than previous quarter

Overall: increasing (-75.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.98 (%).Trend:Decrease 3.12% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.4 (%).Trend:Decrease 9.68% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.76 (%).Trend:Decrease 1.92% than previous quarter

Overall: decreasing (-11.41%). 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 -27.61 (%).Trend:Decrease 23.45% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -17.87 (%).Trend:Decrease 35.28% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.54 (%).Trend:Decrease 18.63% than previous quarter

Overall: increasing (-47.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.22 (USD).Trend:Increase 144.44% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 222.73% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 108.45% than previous quarter

Overall: increasing (572.73%). Fluctuation: **Significant** (high variation).



Q1-Q3 2020 data shows significant working capital fluctuations. Liabilities on revenue and current assets on revenue both decreased overall, but with high variability. Cost efficiency metrics were mixed. The ratio of retained earnings to revenue improved, though volatile.  The SG&A expense ratio showed a consistent, albeit small, decline. Investment efficiency displayed high variability: Retained earnings on assets improved, while earnings per share experienced substantial growth.