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 101.22 (%).Trend:Increase 207.38% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 51.42 (%).Trend:Decrease 49.2% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.95 (%).Trend:Decrease 26.2% than previous quarter

Overall: decreasing (-62.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 279.76 (%).Trend:Increase 645.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 161.62 (%).Trend:Decrease 42.23% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 113.55 (%).Trend:Decrease 29.74% than previous quarter

Overall: decreasing (-59.41%). 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 23.17 (%).Trend:Increase 369.98% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12.89 (%).Trend:Decrease 155.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -6.57 (%).Trend:Decrease 49.03% than previous quarter

Overall: decreasing (-128.36%). 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 1.84 (%).Trend:Increase 10.84% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -1.77 (%).Trend:Decrease 196.2% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.35 (%).Trend:Decrease 23.73% than previous quarter

Overall: decreasing (-173.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.23 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.63 (USD).Trend:Decrease 808.7% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.34 (USD).Trend:Decrease 17.79% than previous quarter

Overall: decreasing (-682.61%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing by 62.51% and current assets on revenue decreasing by 59.41%.  Cost efficiency, measured by the ratio of retained earnings to revenue, is significantly declining by 128.36%.  Invest efficiency (retained earnings on assets) and earning per share (EPS) are also severely decreasing, by 173.37% and 682.61% respectively.  Overall, the financial health shows high variability and significant negative trends in various key metrics across the three quarters of 2020.