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 117.27 (%).Trend:Increase 213.64% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 59.25 (%).Trend:Decrease 49.48% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 43.55 (%).Trend:Decrease 26.5% than previous quarter

Overall: decreasing (-62.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 243.92 (%).Trend:Increase 692.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 142.07 (%).Trend:Decrease 41.76% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 71.7 (%).Trend:Decrease 49.53% than previous quarter

Overall: decreasing (-70.61%). 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 461.3 (%).Trend:Increase 315.47% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 271.45 (%).Trend:Decrease 41.16% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 175.41 (%).Trend:Decrease 35.38% than previous quarter

Overall: decreasing (-61.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.24 (%).Trend:Decrease 10.24% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.76 (%).Trend:Increase 26.59% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.98 (%).Trend:Increase 7.28% than previous quarter

Overall: increasing (35.8%). 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 58.97 (%).Trend:Decrease 13.71% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 59.44 (%).Trend:Increase 0.8% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 64.75 (%).Trend:Increase 8.93% than previous quarter

Overall: increasing (9.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 69.23% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.96 (USD).Trend:Decrease 4.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.22 (USD).Trend:Increase 27.08% than previous quarter

Overall: increasing (22.0%). Fluctuation: **Neutral** (moderate variation).



Q1-Q3 2020 data shows significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, indicating high variability.  The SG&A expense ratio increased moderately, while retained earnings on assets and earnings per share exhibited small increases with low to moderate fluctuation.