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 56.68 (%).Trend:Increase 218.43% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 27.07 (%).Trend:Decrease 52.24% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.36 (%).Trend:Decrease 32.18% than previous quarter

Overall: decreasing (-67.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 78.6 (%).Trend:Increase 240.55% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 40.86 (%).Trend:Decrease 48.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 32.28 (%).Trend:Decrease 21.0% than previous quarter

Overall: decreasing (-58.93%). 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 -392.63 (%).Trend:Increase 200.68% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -207.72 (%).Trend:Decrease 47.1% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -138.76 (%).Trend:Decrease 33.2% than previous quarter

Overall: increasing (-64.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.41 (%).Trend:Increase 4.5% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.73 (%).Trend:Increase 1.84% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.86 (%).Trend:Increase 0.73% than previous quarter

Overall: increasing (2.58%). 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 -121.76 (%).Trend:Decrease 1.5% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -121.53 (%).Trend:Decrease 0.19% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -116.47 (%).Trend:Decrease 4.16% than previous quarter

Overall: increasing (-4.34%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue across Q1-Q3 2020.  Liabilities on revenue decreased significantly from Q1 to Q3, but then increased sharply in Q1 2021, with a subsequent decrease. Current assets on revenue also decreased from Q1 to Q3 2020 and increased drastically in Q1 2021, but again declined in Q2 and Q3. Cost efficiency shows significant fluctuations in the ratio of retained earnings to revenue, with overall increases. The selling, general, and administrative (SG&A) expense ratio displays little fluctuation, consistently increasing. Investment efficiency (retained earning on assets) shows significant fluctuation over the three quarters. Earning per share data is missing, so it's excluded.