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 75.82 (%).Trend:Increase 152.14% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 36.46 (%).Trend:Decrease 51.91% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.73 (%).Trend:Decrease 10.23% than previous quarter

Overall: decreasing (-56.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 105.45 (%).Trend:Increase 174.04% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 58.92 (%).Trend:Decrease 44.13% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 39.12 (%).Trend:Decrease 33.6% than previous quarter

Overall: decreasing (-62.9%). 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 6.2 (%).Trend:Decrease 6.63% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 5.38 (%).Trend:Decrease 13.23% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 6.11 (%).Trend:Increase 13.57% than previous quarter

Overall: decreasing (-1.45%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 1.31 (%).Trend:Decrease 66.06% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 2.04 (%).Trend:Increase 55.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.72 (%).Trend:Increase 82.35% than previous quarter

Overall: increasing (183.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations in both liabilities and current assets on revenue during Q1-Q3 2020. Liabilities on revenue decreased by 56.83%, while current assets on revenue decreased by 62.9% overall, exhibiting significant volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a slight decrease overall (-1.45%), with minimal fluctuation.  Investment efficiency, represented by retained earnings on assets, increased substantially (183.97%) during the period, characterized by significant fluctuations.