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 101.23 (%).Trend:Increase 118.78% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 53.78 (%).Trend:Decrease 46.87% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.74 (%).Trend:Decrease 35.4% than previous quarter

Overall: decreasing (-65.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 501.88 (%).Trend:Increase 217.46% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 261.24 (%).Trend:Decrease 47.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 188.62 (%).Trend:Decrease 27.8% than previous quarter

Overall: decreasing (-62.42%). 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 769.52 (%).Trend:Increase 213.67% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 403.26 (%).Trend:Decrease 47.6% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 285.91 (%).Trend:Decrease 29.1% than previous quarter

Overall: decreasing (-62.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.81 (%).Trend:Decrease 3.07% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Increase 2.57% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.28 (%).Trend:Increase 1.73% than previous quarter

Overall: increasing (4.35%). 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 66.45 (%).Trend:Decrease 1.98% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 66.46 (%).Trend:Increase 0.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 64.62 (%).Trend:Decrease 2.77% than previous quarter

Overall: decreasing (-2.75%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statement responses for Q1 2020 to Q3 2020 show considerable volatility across various metrics.  Liabilities and current assets on revenue are decreasing, with significant fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibits substantial downward trends and fluctuations.  Conversely, the selling, general, and administrative (SG&A) expense ratio shows a small upward trend. Investment efficiency, as measured by retained earnings on assets, displays a slight downward trend. The data reveal significant volatility and potential areas of concern that require further investigation.