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 175.27 (%).Trend:Increase 216.31% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 48.89 (%).Trend:Decrease 72.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 47.48 (%).Trend:Decrease 2.88% than previous quarter

Overall: decreasing (-72.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 582.86 (%).Trend:Increase 454.21% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 144.25 (%).Trend:Decrease 75.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81.87 (%).Trend:Decrease 43.24% than previous quarter

Overall: decreasing (-85.95%). 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 -1677.17 (%).Trend:Increase 415.09% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -490.6 (%).Trend:Decrease 70.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -428.65 (%).Trend:Decrease 12.63% than previous quarter

Overall: increasing (-74.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 166.72 (%).Trend:Increase 26.05% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.65 (%).Trend:Decrease 43.83% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 104.16 (%).Trend:Increase 11.22% than previous quarter

Overall: decreasing (-37.52%). 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 -227.96 (%).Trend:Decrease 5.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -235.01 (%).Trend:Increase 3.09% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -328.99 (%).Trend:Increase 39.99% than previous quarter

Overall: decreasing (44.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2020 data shows significant volatility in working capital efficiency.  Both liabilities and current assets on revenue decreased substantially.  The ratio of retained earnings to revenue showed an overall increase, but with high variation.  SG&A expenses decreased overall, but with significant fluctuations.  Retained earnings on assets also decreased substantially.