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 19.31 (%).Trend:Increase 172.36% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 11.93 (%).Trend:Decrease 38.22% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 9.95 (%).Trend:Decrease 16.6% than previous quarter

Overall: decreasing (-48.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 34.15 (%).Trend:Increase 196.44% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 21.89 (%).Trend:Decrease 35.9% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 17.71 (%).Trend:Decrease 19.1% than previous quarter

Overall: decreasing (-48.14%). 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 -25.84 (%).Trend:Increase 156.6% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -9.9 (%).Trend:Decrease 61.69% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3.94 (%).Trend:Decrease 60.2% than previous quarter

Overall: increasing (-84.75%). 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 -63.37 (%).Trend:Decrease 12.48% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -39.94 (%).Trend:Decrease 36.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.19 (%).Trend:Decrease 49.45% than previous quarter

Overall: increasing (-68.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2020 to Q3 2020 reveal high volatility in key financial metrics. Liabilities on revenue and current assets on revenue show a substantial decrease in the observed period, with large quarterly changes. The ratio of retained earnings to revenue shows a fluctuating increase overall, while retained earnings on assets also reveal a marked overall trend of increase, but with volatility. Working capital efficiency, cost efficiency, the SG&A expense ratio, and investment efficiency require further data for analysis.