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 272.01 (%).Trend:Increase 170.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 111.33 (%).Trend:Decrease 59.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 61.4 (%).Trend:Decrease 44.85% than previous quarter

Overall: decreasing (-77.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 706.73 (%).Trend:Increase 137.02% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 310.74 (%).Trend:Decrease 56.03% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 382.39 (%).Trend:Increase 23.06% than previous quarter

Overall: decreasing (-45.89%). 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 -781.42 (%).Trend:Increase 174.5% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -411.28 (%).Trend:Decrease 47.37% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -288.22 (%).Trend:Decrease 29.92% than previous quarter

Overall: increasing (-63.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.96 (%).Trend:Increase 13.82% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.75 (%).Trend:Increase 2.08% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.95 (%).Trend:Increase 0.52% than previous quarter

Overall: increasing (2.61%). 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 -98.58 (%).Trend:Increase 17.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -109.25 (%).Trend:Increase 10.82% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -67.73 (%).Trend:Decrease 38.0% than previous quarter

Overall: increasing (-31.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations, with liabilities on revenue decreasing by 77.43% and current assets on revenue decreasing by 45.89% from Q1 2020 to Q3 2020.  Cost efficiency, specifically the ratio of retained earnings to revenue, shows a significant increase (-63.12%) and considerable volatility.  SG&A expense ratio has a slight, steady increase (2.61%).  Investment efficiency (retained earnings on assets) demonstrates a significant increase (-31.29%) with substantial fluctuations. Further analysis is needed to understand the reasons behind the large swings in these metrics.