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 184.71 (%).Trend:Increase 226.29% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 99.84 (%).Trend:Decrease 45.95% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.78 (%).Trend:Decrease 40.12% than previous quarter

Overall: decreasing (-67.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 175.88 (%).Trend:Increase 231.6% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 96.31 (%).Trend:Decrease 45.24% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 61.85 (%).Trend:Decrease 35.78% than previous quarter

Overall: decreasing (-64.83%). 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 -438.72 (%).Trend:Increase 191.64% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -220.82 (%).Trend:Decrease 49.67% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -155.19 (%).Trend:Decrease 29.72% than previous quarter

Overall: increasing (-64.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.16 (%).Trend:Decrease 10.06% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.18 (%).Trend:Decrease 2.87% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.4 (%).Trend:Increase 0.66% than previous quarter

Overall: decreasing (-2.22%). 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 -65.98 (%).Trend:Increase 3.73% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -65.05 (%).Trend:Decrease 1.41% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -69.19 (%).Trend:Increase 6.36% than previous quarter

Overall: decreasing (4.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2020 to Q3 2020, liabilities on revenue and current assets on revenue significantly decreased, showing a trend of reduced working capital efficiency.  The ratio of retained earnings to revenue also improved significantly, while the SG&A expense ratio showed a small decrease. Retained earnings on assets decreased, indicating fluctuating investment efficiency.