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 83.15 (%).Trend:Increase 159.11% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 46.96 (%).Trend:Decrease 43.52% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.41 (%).Trend:Decrease 30.98% than previous quarter

Overall: decreasing (-61.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 532.54 (%).Trend:Increase 243.33% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 305.9 (%).Trend:Decrease 42.56% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 194.89 (%).Trend:Decrease 36.29% than previous quarter

Overall: decreasing (-63.4%). 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 776.7 (%).Trend:Increase 200.3% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 451.96 (%).Trend:Decrease 41.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 302.26 (%).Trend:Decrease 33.12% than previous quarter

Overall: decreasing (-61.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.75 (%).Trend:Decrease 0.06% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.55 (%).Trend:Increase 10.75% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.52 (%).Trend:Decrease 0.16% than previous quarter

Overall: increasing (10.57%). 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 46.55 (%).Trend:Increase 5.65% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 46.41 (%).Trend:Decrease 0.3% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 47.09 (%).Trend:Increase 1.47% than previous quarter

Overall: increasing (1.16%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 2020 to Q3 2020 show substantial fluctuations in key metrics.  Liabilities on revenue decreased by 61.02% with significant variation.  Current assets on revenue also decreased by 63.4% displaying similar variability.  The ratio of retained earnings to revenue decreased by 61.08% with substantial quarter-to-quarter swings.  SG&A expense ratio, however, increased by 10.57% with minimal variation.  Investment efficiency (retained earnings on assets) showed a small increase (1.16%) with minimal variation.