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 132.05 (%).Trend:Increase 319.07% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 85.26 (%).Trend:Decrease 35.43% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.28 (%).Trend:Decrease 30.47% than previous quarter

Overall: decreasing (-55.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 195.55 (%).Trend:Increase 234.62% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 102.11 (%).Trend:Decrease 47.78% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 68.18 (%).Trend:Decrease 33.23% than previous quarter

Overall: decreasing (-65.13%). 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 448.15 (%).Trend:Increase 239.02% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 247.87 (%).Trend:Decrease 44.69% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 165.11 (%).Trend:Decrease 33.39% than previous quarter

Overall: decreasing (-63.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.56 (%).Trend:Increase 16.3% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.01 (%).Trend:Increase 5.26% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.49 (%).Trend:Decrease 5.77% than previous quarter

Overall: decreasing (-0.82%). 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 68.55 (%).Trend:Increase 0.35% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 69.18 (%).Trend:Increase 0.92% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 68.69 (%).Trend:Decrease 0.71% than previous quarter

Overall: increasing (0.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 83.33% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial performance in Q1 to Q3 2020 displays a mixed picture. Working capital efficiency, measured by liabilities and current assets on revenue, shows a significant decline. Cost efficiency, particularly the ratio of retained earnings to revenue, also saw a considerable decrease. SG&A expense ratio demonstrates little fluctuation with a slight decrease. Invest efficiency demonstrates a slightly upward trend in retained earnings on assets.  Earnings per share showed significant quarterly variation.