Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 64.44 (%).Trend:Decrease 30.55% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 211.88 (%).Trend:Increase 228.8% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 71.8 (%).Trend:Decrease 66.11% than previous quarter

Overall: increasing (11.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 75.16 (%).Trend:Decrease 32.15% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 357.15 (%).Trend:Increase 375.19% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 156.38 (%).Trend:Decrease 56.21% than previous quarter

Overall: increasing (108.06%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 173.4 (%).Trend:Decrease 29.66% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 553.1 (%).Trend:Increase 218.97% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 319.28 (%).Trend:Decrease 42.27% than previous quarter

Overall: increasing (84.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.12 (%).Trend:Increase 2.01% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.47 (%).Trend:Increase 10.33% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.63 (%).Trend:Increase 6.8% than previous quarter

Overall: increasing (17.83%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 41.77 (%).Trend:Increase 3.47% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 38.67 (%).Trend:Decrease 7.42% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 40.64 (%).Trend:Increase 5.09% than previous quarter

Overall: decreasing (-2.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share -2.0 (USD).Trend:Decrease 166.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (-200.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020 reveals significant increases in Liabilities on Revenue (11.42%), Current Assets on Revenue (108.06%), and Ratio of Retained Earnings to Revenue (84.13%), each exhibiting high variation.  The SG&A Expense Ratio increased moderately (17.83%) with low variation.  Retained Earning on Assets decreased slightly (-2.71%).  Earnings Per Share decreased significantly (-200.0%) with substantial fluctuation.  The data covers three quarters.