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 36.99 (%).Trend:Increase 120.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 17.09 (%).Trend:Decrease 53.8% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13.97 (%).Trend:Decrease 18.26% than previous quarter

Overall: decreasing (-62.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 133.33 (%).Trend:Increase 178.58% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 85.6 (%).Trend:Decrease 35.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 70.37 (%).Trend:Decrease 17.79% than previous quarter

Overall: decreasing (-47.22%). 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 40.94 (%).Trend:Increase 355.9% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 28.4 (%).Trend:Decrease 30.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 26.07 (%).Trend:Decrease 8.2% than previous quarter

Overall: decreasing (-36.32%). Fluctuation: **Neutral** (moderate 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 15.88 (%).Trend:Increase 51.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 17.59 (%).Trend:Increase 10.77% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 22.64 (%).Trend:Increase 28.71% than previous quarter

Overall: increasing (42.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 57.69% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 63.64% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.46 (USD).Trend:Increase 155.56% than previous quarter

Overall: increasing (318.18%). Fluctuation: **Significant** (high variation).



Q1-Q3 2020 financial data shows substantial volatility in working capital efficiency. Liabilities and current assets on revenue decreased significantly, indicating potential liquidity pressures. Cost efficiency (ratio of retained earnings to revenue) also decreased moderately, highlighting a need for further investigation into profitability. Investment efficiency saw a positive trend. Earnings per share showed a substantial increase with high variation.