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 40.6 (%).Trend:Increase 242.04% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 21.13 (%).Trend:Decrease 47.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 16.28 (%).Trend:Decrease 22.95% than previous quarter

Overall: decreasing (-59.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 131.23 (%).Trend:Increase 369.85% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 74.89 (%).Trend:Decrease 42.93% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.87 (%).Trend:Decrease 29.4% than previous quarter

Overall: decreasing (-59.71%). 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 29.66 (%).Trend:Increase 201.73% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 15.8 (%).Trend:Decrease 46.73% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 9.59 (%).Trend:Decrease 39.3% than previous quarter

Overall: decreasing (-67.67%). 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 10.06 (%).Trend:Decrease 21.77% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 8.79 (%).Trend:Decrease 12.62% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 7.71 (%).Trend:Decrease 12.29% than previous quarter

Overall: decreasing (-23.36%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.48 (USD).Trend:Decrease 206.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.05 (USD).Trend:Increase 118.75% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.39 (USD).Trend:Increase 32.38% than previous quarter

Overall: decreasing (189.58%). Fluctuation: **Significant** (high variation).



Financial data from Q1-Q3 2020 indicates substantial fluctuations and a generally negative trend.  Working capital, as indicated by liabilities and current assets on revenue, shows a significant decrease. Cost efficiency, measured by the retained earnings-to-revenue ratio, displays a clear negative trend.  Investment efficiency, tracked by retained earnings on assets, also indicates a consistent decline. Earnings per share also display a downward trend across the three quarters, indicating pressure on profitability.