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 115.85 (%).Trend:Increase 311.11% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 48.69 (%).Trend:Decrease 57.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.07 (%).Trend:Decrease 21.81% than previous quarter

Overall: decreasing (-67.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 195.49 (%).Trend:Increase 389.09% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 111.99 (%).Trend:Decrease 42.71% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 65.61 (%).Trend:Decrease 41.41% than previous quarter

Overall: decreasing (-66.44%). 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 6.3 (%).Trend:Decrease 47.8% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -9.96 (%).Trend:Decrease 258.1% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -10.37 (%).Trend:Increase 4.12% than previous quarter

Overall: decreasing (-264.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.0 (%).Trend:Increase 35.75% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.05 (%).Trend:Increase 1.67% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.08 (%).Trend:Increase 0.98% than previous quarter

Overall: increasing (2.67%). 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 1.22 (%).Trend:Decrease 89.09% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -3.49 (%).Trend:Decrease 386.07% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -5.72 (%).Trend:Increase 63.9% than previous quarter

Overall: decreasing (-568.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -2.3 (USD).Trend:Decrease 1145.45% than previous quarter
Year 2020 Quarter 2: Earning Per Share -5.67 (USD).Trend:Increase 146.52% than previous quarter
Year 2020 Quarter 3: Earning Per Share -6.43 (USD).Trend:Increase 13.4% than previous quarter

Overall: decreasing (179.57%). Fluctuation: **Significant** (high variation).



Financial statement data for Q1 2020 to Q3 2020 reveal substantial, negative trends across many financial indicators. Working capital efficiency, gauged by liabilities and current assets on revenue, decreased significantly with high volatility. Cost efficiency, measured by retained earnings to revenue, dropped dramatically, with the ratio becoming negative. Investment efficiency, reflected by retained earnings on assets, saw dramatic negative growth. Earnings per share also declined substantially, with significant fluctuations throughout the three quarters.