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 194.9 (%).Trend:Increase 354.63% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 115.21 (%).Trend:Decrease 40.89% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 82.08 (%).Trend:Decrease 28.76% than previous quarter

Overall: decreasing (-57.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 208.31 (%).Trend:Increase 374.73% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 115.79 (%).Trend:Decrease 44.41% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81.61 (%).Trend:Decrease 29.52% than previous quarter

Overall: decreasing (-60.82%). 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 -333.15 (%).Trend:Increase 382.27% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -171.29 (%).Trend:Decrease 48.58% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -124.31 (%).Trend:Decrease 27.43% than previous quarter

Overall: increasing (-62.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55.36 (%).Trend:Increase 43.68% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.57 (%).Trend:Decrease 17.68% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.24 (%).Trend:Decrease 2.92% than previous quarter

Overall: decreasing (-20.09%). Fluctuation: **Neutral** (moderate 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 -97.18 (%).Trend:Increase 20.02% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -96.3 (%).Trend:Decrease 0.91% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.89 (%).Trend:Increase 2.69% than previous quarter

Overall: decreasing (1.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1-Q3 2020 indicates substantial volatility in key metrics. Working capital efficiency shows a significant decline. Cost efficiency, measured by the ratio of retained earnings to revenue, has increased but with major fluctuations.  Selling, general, and administrative expenses (SG&A) are decreasing.  Invest efficiency is also marked by substantial variation in retained earnings on assets.