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 542.17 (%).Trend:Increase 308.97% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 224.17 (%).Trend:Decrease 58.65% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 112.09 (%).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-79.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 2463.08 (%).Trend:Increase 173.5% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 924.36 (%).Trend:Decrease 62.47% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 485.83 (%).Trend:Decrease 47.44% than previous quarter

Overall: decreasing (-80.28%). 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 -4274.52 (%).Trend:Increase 117.43% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1557.59 (%).Trend:Decrease 63.56% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -888.95 (%).Trend:Decrease 42.93% than previous quarter

Overall: increasing (-79.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 130.87 (%).Trend:Decrease 25.49% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91.58 (%).Trend:Decrease 30.02% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.48 (%).Trend:Decrease 19.76% than previous quarter

Overall: decreasing (-43.85%). Fluctuation: **Significant** (high 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 -125.86 (%).Trend:Decrease 17.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -116.19 (%).Trend:Decrease 7.68% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -125.8 (%).Trend:Increase 8.27% than previous quarter

Overall: increasing (-0.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2020 to Q3 2020 reveals significant volatility in key financial metrics. Liabilities on revenue and current assets on revenue experienced substantial decreases of 79.33% and 80.28%, respectively.  The ratio of retained earnings to revenue showed an overall increase (-79.2%), while the SG&A expense ratio decreased (-43.85%). Retained earnings on assets showed a minimal increase of -0.05%.  These fluctuating trends necessitate a comprehensive review of financial performance.