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 113.13 (%).Trend:Increase 253.97% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 59.31 (%).Trend:Decrease 47.57% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.24 (%).Trend:Decrease 35.53% than previous quarter

Overall: decreasing (-66.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 546.59 (%).Trend:Increase 135.75% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 355.47 (%).Trend:Decrease 34.97% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 207.84 (%).Trend:Decrease 41.53% than previous quarter

Overall: decreasing (-61.98%). 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 -1568.21 (%).Trend:Increase 170.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -826.78 (%).Trend:Decrease 47.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -487.58 (%).Trend:Decrease 41.03% than previous quarter

Overall: increasing (-68.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -186.04 (%).Trend:Increase 7.22% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -161.11 (%).Trend:Decrease 13.4% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -161.45 (%).Trend:Increase 0.21% than previous quarter

Overall: increasing (-13.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements for Q1-Q3 2020 reveal considerable instability in financial performance.  Significant fluctuations are evident in working capital efficiency metrics (liabilities and current assets on revenue), cost efficiency (ratio of retained earnings to revenue), and investment efficiency (retained earnings on assets).  The data suggests a high degree of short-term volatility and uncertainty surrounding the company's financial health during this period.