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 76.55 (%).Trend:Increase 192.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 39.72 (%).Trend:Decrease 48.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.27 (%).Trend:Decrease 33.86% than previous quarter

Overall: decreasing (-65.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 135.98 (%).Trend:Increase 184.48% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 69.16 (%).Trend:Decrease 49.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 44.35 (%).Trend:Decrease 35.87% than previous quarter

Overall: decreasing (-67.38%). 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 104.24 (%).Trend:Increase 241.88% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 55.94 (%).Trend:Decrease 46.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 37.44 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-64.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.35 (%).Trend:Increase 7.19% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.7 (%).Trend:Increase 4.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.56 (%).Trend:Decrease 1.61% than previous quarter

Overall: increasing (2.51%). 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 35.02 (%).Trend:Increase 13.15% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 36.44 (%).Trend:Increase 4.05% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 37.28 (%).Trend:Increase 2.31% than previous quarter

Overall: increasing (6.45%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue across Q1-Q3 2020. Liabilities on revenue increased dramatically in Q1, then decreased significantly in Q2 and Q3, resulting in an overall decrease of -65.68%.  Current assets on revenue followed a similar pattern, with a huge increase in Q1, followed by significant decreases, culminating in an overall decrease of -67.38%. Cost efficiency also shows significant fluctuations, with a large increase in the ratio of retained earnings to revenue in Q1, followed by decreases in Q2 and Q3, leading to an overall decrease of -64.08%. The SG&A expense ratio showed little fluctuation, increasing slightly overall by 2.51%.  Investment efficiency shows little fluctuation, with a slight upward trend in retained earnings on assets across the three quarters, increasing by 6.45%.