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 116.49 (%).Trend:Increase 221.17% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 80.99 (%).Trend:Decrease 30.47% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.93 (%).Trend:Decrease 39.59% than previous quarter

Overall: decreasing (-58.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 99.52 (%).Trend:Increase 254.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 52.43 (%).Trend:Decrease 47.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 33.91 (%).Trend:Decrease 35.32% than previous quarter

Overall: decreasing (-65.93%). 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 -42.45 (%).Trend:Increase 218.93% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -27.56 (%).Trend:Decrease 35.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -16.23 (%).Trend:Decrease 41.11% than previous quarter

Overall: increasing (-61.77%). 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 -7.03 (%).Trend:Increase 0.14% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -7.58 (%).Trend:Increase 7.82% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.22 (%).Trend:Decrease 4.75% than previous quarter

Overall: decreasing (2.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q1 2020-Q3 2020 showed a significant, fluctuating decrease. Liabilities on revenue decreased by 58.0%, and current assets on revenue decreased by 65.93%, both demonstrating high volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibited an overall increase (-61.77%) with notable volatility.  Invest efficiency (retained earnings on assets) showed a slight decrease (2.7%) with considerable fluctuation.