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 176.63 (%).Trend:Increase 318.55% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 77.61 (%).Trend:Decrease 56.06% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 68.5 (%).Trend:Decrease 11.74% than previous quarter

Overall: decreasing (-61.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 309.82 (%).Trend:Increase 329.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 130.73 (%).Trend:Decrease 57.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 92.61 (%).Trend:Decrease 29.16% than previous quarter

Overall: decreasing (-70.11%). 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 -2527.62 (%).Trend:Increase 317.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1060.09 (%).Trend:Decrease 58.06% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -766.51 (%).Trend:Decrease 27.69% than previous quarter

Overall: increasing (-69.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.4 (%).Trend:Increase 14.5% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.49 (%).Trend:Decrease 18.06% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 5.25% than previous quarter

Overall: decreasing (-13.76%). 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 -574.01 (%).Trend:Increase 5.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -489.43 (%).Trend:Decrease 14.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -505.41 (%).Trend:Increase 3.27% than previous quarter

Overall: increasing (-11.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2020 data shows significant decreases in liabilities on revenue (-61.22%) and current assets on revenue (-70.11%).  A substantial increase in the ratio of retained earnings to revenue (-69.67%) is noteworthy, though the SG&A expense ratio decreased moderately (-13.76%). Retained earnings on assets increased slightly (-11.95%). Significant fluctuations were observed across most metrics.