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 80.1 (%).Trend:Increase 210.59% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 40.92 (%).Trend:Decrease 48.91% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.34 (%).Trend:Decrease 25.86% than previous quarter

Overall: decreasing (-62.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 196.81 (%).Trend:Increase 226.71% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 109.49 (%).Trend:Decrease 44.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 73.72 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-62.54%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.17 (%).Trend:Increase 4.49% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.78 (%).Trend:Increase 14.41% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.27 (%).Trend:Decrease 3.99% than previous quarter

Overall: increasing (9.85%). 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
Earning Per Share


Financial statements from Q1 2020 to Q3 2020 show a decrease in both liabilities and current assets on revenue, with substantial variation. Cost efficiency, as measured by the SG&A expense ratio, shows a slight overall increase.  The provided data lacks information on investment efficiency and earnings per share.  These findings suggest a need for additional analysis to understand the underlying drivers of these trends.