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 119.13 (%).Trend:Increase 327.3% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 56.4 (%).Trend:Decrease 52.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.07 (%).Trend:Increase 4.73% than previous quarter

Overall: decreasing (-50.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 176.54 (%).Trend:Increase 347.96% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 155.91 (%).Trend:Decrease 11.69% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 160.66 (%).Trend:Increase 3.05% than previous quarter

Overall: decreasing (-9.0%). Fluctuation: **Little** (low 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 401.71 (%).Trend:Increase 275.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 301.93 (%).Trend:Decrease 24.84% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 218.76 (%).Trend:Decrease 27.55% than previous quarter

Overall: decreasing (-45.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.73 (%).Trend:Decrease 42.11% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.91 (%).Trend:Increase 151.8% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Increase 11.0% than previous quarter

Overall: increasing (179.49%). Fluctuation: **Significant** (high 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 48.07 (%).Trend:Decrease 2.38% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 43.74 (%).Trend:Decrease 9.01% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 38.94 (%).Trend:Decrease 10.97% than previous quarter

Overall: decreasing (-18.99%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -1.02 (USD).Trend:Decrease 124.11% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.35 (USD).Trend:Increase 228.43% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.93 (USD).Trend:Increase 47.16% than previous quarter

Overall: decreasing (383.33%). Fluctuation: **Significant** (high variation).



The financial data for Q1-Q3 2020 reveals significant variability.  Liabilities on Revenue decreased by -50.42%, while Current Assets on Revenue showed a slight decrease (-9%). The Ratio of Retained Earnings to Revenue experienced a significant decrease (-45.54%), contrasting with a substantial increase in the SG&A Expense Ratio (179.49%).  Retained Earning on Assets showed a moderate decrease (-18.99%), and Earning Per Share decreased dramatically (383.33%).