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 34.81 (%).Trend:Increase 150.79% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 20.89 (%).Trend:Decrease 39.99% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13.88 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-60.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 308.42 (%).Trend:Increase 246.7% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 171.93 (%).Trend:Decrease 44.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 115.66 (%).Trend:Decrease 32.73% than previous quarter

Overall: decreasing (-62.5%). 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 338.06 (%).Trend:Increase 208.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 196.13 (%).Trend:Decrease 41.98% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 130.87 (%).Trend:Decrease 33.27% than previous quarter

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

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.75 (%).Trend:Decrease 0.06% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.55 (%).Trend:Increase 10.75% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.52 (%).Trend:Decrease 0.16% than previous quarter

Overall: increasing (10.57%). 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 60.73 (%).Trend:Increase 3.18% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 60.72 (%).Trend:Decrease 0.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 60.8 (%).Trend:Increase 0.13% than previous quarter

Overall: increasing (0.12%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance in Q1-Q3 2020 reveals substantial volatility. Liabilities and current assets on revenue both decreased significantly overall, but with considerable fluctuations within the quarter, suggesting operational instability.  Cost efficiency, measured by the ratio of retained earnings to revenue, also declined overall but with notable quarter-to-quarter variations. The SG&A expense ratio increased slightly overall, but exhibited low variation.  Investment efficiency, based on retained earnings on assets, showed only minimal change.