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 1879.61 (%).Trend:Increase 134.99% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 1417.63 (%).Trend:Decrease 24.58% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 930.09 (%).Trend:Decrease 34.39% than previous quarter

Overall: decreasing (-50.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 7688.67 (%).Trend:Increase 72.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 4423.05 (%).Trend:Decrease 42.47% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 2344.47 (%).Trend:Decrease 46.99% than previous quarter

Overall: decreasing (-69.51%). 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 -66228.48 (%).Trend:Increase 148.2% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -36327.97 (%).Trend:Decrease 45.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -24416.48 (%).Trend:Decrease 32.79% than previous quarter

Overall: increasing (-63.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1204.85 (%).Trend:Decrease 13.05% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1253.73 (%).Trend:Increase 4.06% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1293.03 (%).Trend:Increase 3.13% than previous quarter

Overall: increasing (7.32%). 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 -634.6 (%).Trend:Increase 17.81% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -567.35 (%).Trend:Decrease 10.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -651.55 (%).Trend:Increase 14.84% than previous quarter

Overall: decreasing (2.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q1-Q3 2020 reveals significant volatility in working capital efficiency. Liabilities on revenue decreased by 50.52%, while current assets on revenue decreased by 69.51%, both showing substantial variation.  Cost efficiency data shows a notable increase in the ratio of retained earnings to revenue by -63.13%, but significant volatility.  The SG&A expense ratio increased by 7.32%, exhibiting little quarter-to-quarter variation. Invest efficiency reveals a 2.67% decline in retained earnings on assets, highlighting substantial fluctuations.