Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 302.13 (%).Trend:Increase 211.99% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 219.57 (%).Trend:Decrease 27.33% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 142.4 (%).Trend:Decrease 35.15% than previous quarter

Overall: decreasing (-52.87%). 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 -421.67 (%).Trend:Increase 213.98% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -210.11 (%).Trend:Decrease 50.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -131.26 (%).Trend:Decrease 37.53% than previous quarter

Overall: increasing (-68.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.66 (%).Trend:Increase 12.59% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.9 (%).Trend:Increase 1.16% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 5.26% than previous quarter

Overall: decreasing (-4.16%). 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 -60.19 (%).Trend:Decrease 0.81% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -50.23 (%).Trend:Decrease 16.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -48.23 (%).Trend:Decrease 3.98% than previous quarter

Overall: increasing (-19.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1-Q3 2020 indicates substantial volatility.  Current assets on revenue decreased by 52.87%, showing significant working capital challenges.  The ratio of retained earnings to revenue is increasing, but in negative percentages, indicating a significant negative impact on cost efficiency. SG&A expense ratio, however, shows a modest decrease, suggesting some cost control efforts. Retained earnings on assets also reveal a decline with high volatility. No earnings per share data.