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 77.08 (%).Trend:Increase 166.16% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 36.41 (%).Trend:Decrease 52.76% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.84 (%).Trend:Decrease 29.03% than previous quarter

Overall: decreasing (-66.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 47.35 (%).Trend:Increase 192.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 22.08 (%).Trend:Decrease 53.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 22.27 (%).Trend:Increase 0.86% than previous quarter

Overall: decreasing (-52.97%). 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 -116.71 (%).Trend:Increase 128.53% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -57.96 (%).Trend:Decrease 50.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -38.37 (%).Trend:Decrease 33.8% than previous quarter

Overall: increasing (-67.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.74 (%).Trend:Increase 0.66% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.97 (%).Trend:Increase 1.17% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.9 (%).Trend:Decrease 0.35% than previous quarter

Overall: increasing (0.81%). 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 -168.45 (%).Trend:Decrease 18.9% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -168.16 (%).Trend:Decrease 0.17% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -119.16 (%).Trend:Decrease 29.14% than previous quarter

Overall: increasing (-29.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q1-Q3 2020 reveals considerable volatility.  Key metrics such as liabilities on revenue and current assets on revenue exhibited sharp declines, while the ratio of retained earnings to revenue showed substantial improvement. SG&A expenses remained relatively stable. Retained earnings on assets also improved notably.