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 97.96 (%).Trend:Increase 337.71% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 50.05 (%).Trend:Decrease 48.91% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 33.52 (%).Trend:Decrease 33.03% than previous quarter

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

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 155.94 (%).Trend:Increase 231.93% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 82.65 (%).Trend:Decrease 47.0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 56.84 (%).Trend:Decrease 31.23% than previous quarter

Overall: decreasing (-63.55%). 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 -100.81 (%).Trend:Increase 195.28% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -49.78 (%).Trend:Decrease 50.62% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -31.1 (%).Trend:Decrease 37.53% than previous quarter

Overall: increasing (-69.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.45 (%).Trend:Decrease 1.24% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.53 (%).Trend:Increase 0.31% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.57 (%).Trend:Increase 0.16% than previous quarter

Overall: increasing (0.47%). 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 -35.32 (%).Trend:Decrease 7.35% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -33.76 (%).Trend:Decrease 4.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -31.66 (%).Trend:Decrease 6.22% than previous quarter

Overall: increasing (-10.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


2020 financial data reveals significant volatility in key financial metrics.  Working capital efficiency showed substantial fluctuations, with liabilities on revenue increasing significantly in Q1 before decreasing in subsequent quarters.  Current assets on revenue followed a similar volatile pattern. Cost efficiency, measured by retained earnings to revenue, also demonstrated high variability, with increases and decreases across the quarters, concluding with a net increase. Investment efficiency, represented by retained earnings on assets, exhibited significant decrease in each quarter, ending with an overall net increase. The selling, general, and administrative (SG&A) expense ratio remained relatively stable, exhibiting a slight overall increase.