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 40.11 (%).Trend:Decrease 1.98% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 21.89 (%).Trend:Decrease 45.43% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.88 (%).Trend:Increase 36.5% than previous quarter

Overall: decreasing (-25.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 331.72 (%).Trend:Increase 189.41% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 181.96 (%).Trend:Decrease 45.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 130.74 (%).Trend:Decrease 28.15% than previous quarter

Overall: decreasing (-60.59%). 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 257.65 (%).Trend:Increase 187.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 138.74 (%).Trend:Decrease 46.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 88.54 (%).Trend:Decrease 36.18% than previous quarter

Overall: decreasing (-65.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 29.12 (%).Trend:Decrease 7.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 28.7 (%).Trend:Decrease 1.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 26.67 (%).Trend:Decrease 7.07% than previous quarter

Overall: decreasing (-8.41%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1-Q3 2020 highlight substantial fluctuations in key performance indicators.  Working capital efficiency shows a negative trend with large variations in liabilities and current assets relative to revenue.  Cost efficiency, particularly the ratio of retained earnings to revenue, demonstrates a pronounced downward trend with notable swings.  Conversely, investment efficiency, measured by retained earnings on assets, exhibits a more stable, slight downward trend. The report emphasizes high variability across indicators.