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 484.64 (%).Trend:Increase 280.92% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 201.33 (%).Trend:Decrease 58.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 132.29 (%).Trend:Decrease 34.29% than previous quarter

Overall: decreasing (-72.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 2402.68 (%).Trend:Increase 292.66% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 859.03 (%).Trend:Decrease 64.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 526.2 (%).Trend:Decrease 38.74% than previous quarter

Overall: decreasing (-78.1%). 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 -6468.93 (%).Trend:Increase 278.04% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -2784.63 (%).Trend:Decrease 56.95% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1537.69 (%).Trend:Decrease 44.78% than previous quarter

Overall: increasing (-76.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 383.18 (%).Trend:Increase 16.27% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 304.36 (%).Trend:Decrease 20.57% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 235.98 (%).Trend:Decrease 22.47% than previous quarter

Overall: decreasing (-38.42%). 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 -262.29 (%).Trend:Decrease 2.78% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -315.38 (%).Trend:Increase 20.24% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -278.36 (%).Trend:Decrease 11.74% than previous quarter

Overall: decreasing (6.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 to Q3 2020 show significant volatility.  Liabilities on revenue decreased by 72.7% with high variation, reflecting a decrease in liabilities. Current assets on revenue also decreased by 78.1%, showing high variation. The ratio of retained earnings to revenue increased (-76.23%), which might appear counterintuitive. SG&A expense ratio decreased by 38.42% with moderate fluctuation. Retained earnings on assets decreased by 6.13%, displaying high variation. The data reveals significant fluctuations in multiple key financial metrics.