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 110.74 (%).Trend:Increase 4.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 50.57 (%).Trend:Decrease 54.33% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.48 (%).Trend:Decrease 31.82% than previous quarter

Overall: decreasing (-68.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 155.88 (%).Trend:Decrease 1.71% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 76.35 (%).Trend:Decrease 51.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 47.24 (%).Trend:Decrease 38.13% than previous quarter

Overall: decreasing (-69.69%). 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 46.5 (%).Trend:Increase 2.04% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 24.8 (%).Trend:Decrease 46.67% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 17.61 (%).Trend:Decrease 28.99% than previous quarter

Overall: decreasing (-62.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.62 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.95 (%).Trend:Increase 7.55% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.35 (%).Trend:Decrease 3.17% than previous quarter

Overall: increasing (4.14%). 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 5.64 (%).Trend:Increase 8.88% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 5.94 (%).Trend:Increase 5.32% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.42 (%).Trend:Increase 8.08% than previous quarter

Overall: increasing (13.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2020 to Q3 2020 reveal substantial volatility.  Working capital efficiency declined sharply, and cost efficiency showed significant decreases.  In contrast, the Selling, General & Administrative (SG&A) expense ratio displayed modest growth. Investment efficiency demonstrated stable increases in retained earnings on assets. Earnings per share increased dramatically.