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

Liabilities on Revenue
Current assets on Revenue

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 266.06 (%).Trend:Decrease 25.73% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 881.73 (%).Trend:Increase 231.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 471.95 (%).Trend:Decrease 46.47% than previous quarter

Overall: increasing (77.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.73 (%).Trend:Decrease 1.32% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.08 (%).Trend:Increase 9.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.19 (%).Trend:Increase 2.7% than previous quarter

Overall: increasing (12.33%). 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 22.38 (%).Trend:Increase 13.43% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 23.26 (%).Trend:Increase 3.93% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 23.64 (%).Trend:Increase 1.63% than previous quarter

Overall: increasing (5.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 2.52 (USD).Trend:Increase 140.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.76 (USD).Trend:Decrease 69.84% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.18 (USD).Trend:Increase 55.26% than previous quarter

Overall: decreasing (-53.17%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 displays varied trends.  The ratio of retained earnings to revenue increased (77.38%) but fluctuated significantly. SG&A expense ratio increased steadily (12.33%) with low variation.  Investment efficiency (retained earnings on assets) also increased (5.63%) with minimal variation. Earnings per share experienced a significant decrease (-53.17%) and high fluctuation.