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 135.9 (%).Trend:Increase 238.06% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.53 (%).Trend:Decrease 51.78% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 41.59 (%).Trend:Decrease 36.53% than previous quarter

Overall: decreasing (-69.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 300.11 (%).Trend:Increase 331.69% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 131.96 (%).Trend:Decrease 56.03% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 84.24 (%).Trend:Decrease 36.16% than previous quarter

Overall: decreasing (-71.93%). 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 98.45 (%).Trend:Increase 236.01% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 45.96 (%).Trend:Decrease 53.32% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 29.91 (%).Trend:Decrease 34.92% than previous quarter

Overall: decreasing (-69.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.39 (%).Trend:Increase 28.42% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.2 (%).Trend:Decrease 18.54% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.18 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-21.59%). 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 16.32 (%).Trend:Decrease 16.99% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 17.31 (%).Trend:Increase 6.07% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 17.83 (%).Trend:Increase 3.0% than previous quarter

Overall: increasing (9.25%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 2020 to Q3 2020 data indicates significant volatility in working capital efficiency.  Liabilities and current assets on revenue both experienced substantial decreases, suggesting potential concerns with revenue generation or asset management.  Cost efficiency shows a sharp decline in retained earnings relative to revenue, but a more moderate decline in SG&A expenses.  Investment efficiency reveals a small increase in retained earnings on assets, implying a relatively stable asset base.  These conflicting trends necessitate further investigation.