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 260.06 (%).Trend:Increase 197.55% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 134.56 (%).Trend:Decrease 48.26% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 86.75 (%).Trend:Decrease 35.53% than previous quarter

Overall: decreasing (-66.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 268.16 (%).Trend:Increase 192.85% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 157.62 (%).Trend:Decrease 41.22% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 121.34 (%).Trend:Decrease 23.02% than previous quarter

Overall: decreasing (-54.75%). 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 -29.05 (%).Trend:Decrease 23.37% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12.43 (%).Trend:Decrease 57.21% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7.66 (%).Trend:Decrease 38.37% than previous quarter

Overall: increasing (-73.63%). 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 -4.91 (%).Trend:Decrease 75.44% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -4.04 (%).Trend:Decrease 17.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.25 (%).Trend:Decrease 19.55% than previous quarter

Overall: increasing (-33.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.25 (USD).Trend:Increase 66.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.47 (USD).Trend:Increase 88.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 12.77% than previous quarter

Overall: increasing (112.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2020 shows significant fluctuations in key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, decreased substantially.  Liabilities decreased significantly from Q1 to Q3, while current assets decreased by a slightly smaller amount.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, shows an increasing trend.  Investment efficiency, based on retained earnings on assets, also shows an increasing trend, though with considerable volatility. Earning per share (EPS) increased substantially. The overall picture suggests a company experiencing significant changes in its financial performance in a short timeframe, and the high degree of fluctuation is a major concern.