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 76.35 (%).Trend:Increase 238.58% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 34.28 (%).Trend:Decrease 55.1% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24.12 (%).Trend:Decrease 29.64% than previous quarter

Overall: decreasing (-68.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 80.42 (%).Trend:Increase 287.01% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 35.72 (%).Trend:Decrease 55.58% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 24.75 (%).Trend:Decrease 30.71% than previous quarter

Overall: decreasing (-69.22%). 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 -20.67 (%).Trend:Increase 1054.75% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -36.9 (%).Trend:Increase 78.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -26.25 (%).Trend:Decrease 28.86% than previous quarter

Overall: decreasing (27.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.53 (%).Trend:Decrease 2.84% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.64 (%).Trend:Decrease 2.82% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.32 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (-3.84%). 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 -5.01 (%).Trend:Increase 252.82% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.96 (%).Trend:Increase 278.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.04 (%).Trend:Increase 5.7% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial statement responses reveal a complex picture of financial performance during Q1-Q3 2020.  Working capital efficiency metrics, including liabilities and current assets on revenue, demonstrate significant fluctuations, suggesting unstable cash flow management.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows substantial volatility, indicating potential concerns around profitability and resource allocation.  Contrarily, selling, general, and administrative (SG&A) expenses exhibit relatively low variation, hinting at some success in controlling operational costs.  Detailed analysis of the underlying factors driving these fluctuations is necessary to draw meaningful conclusions.