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 194.15 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 96.53 (%).Trend:Decrease 50.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 66.44 (%).Trend:Decrease 31.17% than previous quarter

Overall: decreasing (-65.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 258.64 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 129.55 (%).Trend:Decrease 49.91% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 94.5 (%).Trend:Decrease 27.06% than previous quarter

Overall: decreasing (-63.46%). 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 -923.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -489.35 (%).Trend:Decrease 46.99% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -325.31 (%).Trend:Decrease 33.52% than previous quarter

Overall: increasing (-64.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.32 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.42 (%).Trend:Increase 0.39% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.9 (%).Trend:Increase 1.89% than previous quarter

Overall: increasing (2.29%). 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 -230.06 (%).Trend:Increase 14.43% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -240.42 (%).Trend:Increase 4.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -223.65 (%).Trend:Decrease 6.98% than previous quarter

Overall: increasing (-2.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis from Q1 2020 to Q3 2020 reveals significant declines in liabilities and current assets on revenue, (-65.78% and -63.46%, respectively).  The ratio of retained earnings to revenue also shows negative values (-64.76%). However, the selling, general, and administrative (SG&A) expense ratio exhibits a slight increase (2.29%), while retained earnings on assets show fluctuating negative values (-2.79%). The data overall shows high variability.