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 226.73 (%).Trend:Increase 246.73% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 108.07 (%).Trend:Decrease 52.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 69.74 (%).Trend:Decrease 35.47% than previous quarter

Overall: decreasing (-69.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 622.0 (%).Trend:Increase 204.04% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 303.04 (%).Trend:Decrease 51.28% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62.51 (%).Trend:Decrease 79.37% than previous quarter

Overall: decreasing (-89.95%). 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 524.26 (%).Trend:Increase 223.74% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 264.64 (%).Trend:Decrease 49.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 164.07 (%).Trend:Decrease 38.0% than previous quarter

Overall: decreasing (-68.7%). 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 68.78 (%).Trend:Increase 6.98% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 70.53 (%).Trend:Increase 2.54% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 74.18 (%).Trend:Increase 5.18% than previous quarter

Overall: increasing (7.85%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements reveal considerable fluctuations in working capital, cost, and investment efficiency during Q1-Q3 2020. Liabilities and current assets on revenue exhibit significant volatility, decreasing dramatically in Q3 2020, before showing increases in Q1 2021.  The ratio of retained earnings to revenue also saw significant fluctuations in the same timeframe, declining significantly, suggesting challenges in cost management.  In contrast, the efficiency of investments, as measured by retained earnings on assets, shows a relatively stable upward trend, presenting a positive area for strategic focus.