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 66.17 (%).Trend:Increase 170.74% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.52 (%).Trend:Decrease 35.74% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.49 (%).Trend:Decrease 37.7% than previous quarter

Overall: decreasing (-59.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 222.19 (%).Trend:Increase 157.4% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 131.0 (%).Trend:Decrease 41.04% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 93.29 (%).Trend:Decrease 28.79% than previous quarter

Overall: decreasing (-58.01%). 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 359.01 (%).Trend:Increase 229.19% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 191.38 (%).Trend:Decrease 46.69% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 133.21 (%).Trend:Decrease 30.4% than previous quarter

Overall: decreasing (-62.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.27 (%).Trend:Decrease 3.3% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.37 (%).Trend:Increase 4.03% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.86 (%).Trend:Decrease 1.8% than previous quarter

Overall: increasing (2.16%). 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 66.69 (%).Trend:Increase 14.94% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 61.18 (%).Trend:Decrease 8.26% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 62.57 (%).Trend:Increase 2.27% than previous quarter

Overall: decreasing (-6.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.49 (USD).Trend:Decrease 59.51% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.3 (USD).Trend:Decrease 79.87% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.83 (USD).Trend:Increase 176.67% than previous quarter

Overall: decreasing (-44.3%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2020 to Q3 2020 reveals significant decreases in liabilities on revenue (-59.97%), current assets on revenue (-58.01%), and the ratio of retained earnings to revenue (-62.9%), all showing high fluctuation. The SG&A expense ratio increased slightly (2.16%) with low variation, while retained earnings on assets decreased slightly (-6.18%), also with low variation. Earnings per share also decreased significantly (-44.3%), demonstrating high variation.