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 55.94 (%).Trend:Increase 230.22% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 24.11 (%).Trend:Decrease 56.9% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.83 (%).Trend:Decrease 13.6% than previous quarter

Overall: decreasing (-62.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 166.41 (%).Trend:Increase 233.22% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 81.42 (%).Trend:Decrease 51.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 57.6 (%).Trend:Decrease 29.26% than previous quarter

Overall: decreasing (-65.39%). 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 145.79 (%).Trend:Increase 196.2% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 83.65 (%).Trend:Decrease 42.62% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 59.75 (%).Trend:Decrease 28.57% than previous quarter

Overall: decreasing (-59.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.38 (%).Trend:Decrease 3.92% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.33 (%).Trend:Increase 14.89% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.14 (%).Trend:Decrease 2.59% than previous quarter

Overall: increasing (11.91%). 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 42.18 (%).Trend:Decrease 8.34% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 45.11 (%).Trend:Increase 6.95% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 47.13 (%).Trend:Increase 4.48% than previous quarter

Overall: increasing (11.74%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q1-Q3 2020 reveal significant instability in working capital efficiency. Liabilities on revenue increased dramatically in Q1, before decreasing in Q2 and Q3, resulting in a substantial overall decrease of -62.76%.  Similarly, current assets on revenue show a sharp increase in Q1, then a substantial decrease in Q2 and Q3, for an overall decrease of -65.39%.  Cost efficiency, as reflected by the ratio of retained earnings to revenue, exhibits substantial variation, decreasing by -59.02% overall.  The Selling, General and Administrative (SG&A) expense ratio shows a minor overall increase (11.91%).  Investment efficiency shows a modest overall increase (11.74%) in retained earnings on assets with minimal fluctuation.