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 298.64 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 58.08 (%).Trend:Decrease 80.55% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.36 (%).Trend:Decrease 33.95% than previous quarter

Overall: decreasing (-87.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 242.32 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 109.33 (%).Trend:Decrease 54.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 72.55 (%).Trend:Decrease 33.64% than previous quarter

Overall: decreasing (-70.06%). 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 -9.33 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3.0 (%).Trend:Decrease 67.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -0.98 (%).Trend:Decrease 67.33% than previous quarter

Overall: increasing (-89.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 48.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.07 (%).Trend:Decrease 15.75% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.61 (%).Trend:Decrease 3.55% than previous quarter

Overall: decreasing (-18.75%). 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 -1.86 (%).Trend:Decrease 13.89% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -1.4 (%).Trend:Decrease 24.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.72 (%).Trend:Decrease 48.57% than previous quarter

Overall: increasing (-61.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1 2020 to Q3 2020 reveals declining working capital efficiency.  Liabilities on revenue and current assets on revenue both decreased significantly, with substantial fluctuations.  Cost efficiency, as measured by retained earnings on revenue, exhibited an increase, but with high variability, which is likely an artifact of negative values.  Selling, general, and administrative (SG&A) expense ratios decreased consistently, albeit with moderate fluctuation.  Investment efficiency, as measured by retained earnings on assets, exhibited negative overall increase and significant fluctuation.  No earning per share information is provided.