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 82.4 (%).Trend:Increase 230.79% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.2 (%).Trend:Decrease 48.79% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.27 (%).Trend:Decrease 30.64% than previous quarter

Overall: decreasing (-64.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 228.73 (%).Trend:Increase 290.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 125.23 (%).Trend:Decrease 45.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 90.23 (%).Trend:Decrease 27.95% than previous quarter

Overall: decreasing (-60.55%). 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 127.1 (%).Trend:Increase 233.33% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 70.32 (%).Trend:Decrease 44.67% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 49.26 (%).Trend:Decrease 29.95% than previous quarter

Overall: decreasing (-61.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.36 (%).Trend:Increase 0.45% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.08 (%).Trend:Increase 5.39% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.27 (%).Trend:Increase 1.35% than previous quarter

Overall: increasing (6.81%). 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 26.19 (%).Trend:Decrease 11.34% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 26.8 (%).Trend:Increase 2.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 27.2 (%).Trend:Increase 1.49% than previous quarter

Overall: increasing (3.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 66.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.12 (USD).Trend:Increase 64.71% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.67 (USD).Trend:Increase 49.11% than previous quarter

Overall: increasing (145.59%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2020 to Q3 2020 show significant fluctuations across several key metrics. Working capital efficiency, cost efficiency, and the ratio of retained earnings to revenue exhibit substantial decreases, while SG&A expenses show a gradual increase. Investment efficiency, and earnings per share display significant volatility with increases and decreases throughout the period.