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 274.0 (%).Trend:Increase 59.34% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 97.91 (%).Trend:Decrease 64.27% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 72.11 (%).Trend:Decrease 26.35% than previous quarter

Overall: decreasing (-73.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 2044.99 (%).Trend:Increase 65.99% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 615.34 (%).Trend:Decrease 69.91% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 391.1 (%).Trend:Decrease 36.44% than previous quarter

Overall: decreasing (-80.88%). 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 -5106.79 (%).Trend:Increase 41.17% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1883.17 (%).Trend:Decrease 63.12% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1406.03 (%).Trend:Decrease 25.34% than previous quarter

Overall: increasing (-72.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 169.14 (%).Trend:Decrease 49.94% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 119.11 (%).Trend:Decrease 29.58% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 126.72 (%).Trend:Increase 6.39% than previous quarter

Overall: decreasing (-25.08%). Fluctuation: **Neutral** (moderate 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 -222.59 (%).Trend:Decrease 19.64% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -255.96 (%).Trend:Increase 14.99% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -303.98 (%).Trend:Increase 18.76% than previous quarter

Overall: decreasing (36.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2020 to Q3 2020 data highlights substantial financial volatility.  Liabilities on revenue decreased significantly (-73.68%), and current assets on revenue also decreased sharply (-80.88%), suggesting potential revenue or asset management problems. Ratio of retained earnings to revenue also increased (-72.47%), while SG&A expenses showed only moderate fluctuation (-25.08%).  Retained earnings on assets decreased (-36.56%).  Strategic review of operational efficiency and revenue generation is needed.