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 181.36 (%).Trend:Increase 235.17% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 54.28 (%).Trend:Decrease 70.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.57 (%).Trend:Decrease 32.63% than previous quarter

Overall: decreasing (-79.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 330.47 (%).Trend:Increase 244.06% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 140.82 (%).Trend:Decrease 57.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 96.32 (%).Trend:Decrease 31.6% than previous quarter

Overall: decreasing (-70.85%). 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 -774.98 (%).Trend:Increase 145.23% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -461.52 (%).Trend:Decrease 40.45% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -311.64 (%).Trend:Decrease 32.48% than previous quarter

Overall: increasing (-59.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.23 (%).Trend:Decrease 11.76% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.1 (%).Trend:Increase 13.52% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.89 (%).Trend:Decrease 0.87% than previous quarter

Overall: increasing (12.53%). 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 -87.19 (%).Trend:Decrease 15.69% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -100.63 (%).Trend:Increase 15.41% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -101.83 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (16.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2020 reveal significant fluctuations in various financial metrics.  Liabilities and current assets on revenue show substantial decreases overall, but with considerable quarter-to-quarter variability. The ratio of retained earnings to revenue is increasing, but this is partially offset by a substantial downward trend in retained earnings on assets.  The overall pattern suggests potential instability.  SG&A expense ratio demonstrates little fluctuation.