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 277.94 (%).Trend:Increase 211.8% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 135.04 (%).Trend:Decrease 51.41% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 60.79 (%).Trend:Decrease 54.98% than previous quarter

Overall: decreasing (-78.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 217.7 (%).Trend:Increase 271.63% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 105.69 (%).Trend:Decrease 51.45% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 77.45 (%).Trend:Decrease 26.72% than previous quarter

Overall: decreasing (-64.42%). 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 -21.03 (%).Trend:Increase 814.35% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -11.57 (%).Trend:Decrease 44.98% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7.73 (%).Trend:Decrease 33.19% than previous quarter

Overall: increasing (-63.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.35 (%).Trend:Increase 0.47% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.75 (%).Trend:Increase 10.28% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.24 (%).Trend:Decrease 1.98% than previous quarter

Overall: increasing (8.09%). 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 -2.69 (%).Trend:Increase 186.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -2.99 (%).Trend:Increase 11.15% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.01 (%).Trend:Increase 0.67% than previous quarter

Overall: decreasing (11.9%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 86.6% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 30.77% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.17 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (30.77%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a significant decline in both liabilities and current assets on revenue during Q1-Q3 2020.  Liabilities decreased by 78.13%, and current assets by 64.42%, both exhibiting substantial quarterly fluctuations. Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, although with high volatility. Selling, general, and administrative (SG&A) expense ratio saw an overall increase of 8.09%, with little fluctuation. Invest efficiency displays a decreasing trend in retained earnings on assets with significant fluctuations. Earning per share decreased significantly throughout the period, with high variation.