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 160.46 (%).Trend:Increase 184.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 92.75 (%).Trend:Decrease 42.2% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.25 (%).Trend:Decrease 47.98% than previous quarter

Overall: decreasing (-69.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 159.01 (%).Trend:Increase 322.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 61.15 (%).Trend:Decrease 61.54% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 39.97 (%).Trend:Decrease 34.64% than previous quarter

Overall: decreasing (-74.86%). 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 -10.15 (%).Trend:Decrease 57.92% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -101.21 (%).Trend:Increase 897.14% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -109.89 (%).Trend:Increase 8.58% than previous quarter

Overall: decreasing (982.66%). Fluctuation: **Significant** (high 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 -0.53 (%).Trend:Decrease 87.9% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -9.4 (%).Trend:Increase 1673.58% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -17.23 (%).Trend:Increase 83.3% than previous quarter

Overall: decreasing (3150.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 300.0% than previous quarter

Overall: decreasing (-500.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2020 show highly volatile trends across all metrics.  Working capital efficiency metrics show significant decreases in both liabilities on revenue (-69.93%) and current assets on revenue (-74.86%). Cost efficiency, investment efficiency, and earnings per share all show significant decreases with considerable fluctuation.