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

Liabilities on Revenue
Year 2019 Quarter 2: Liabilities on Revenue 39.71 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 26.92 (%).Trend:Decrease 32.21% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.89 (%).Trend:Decrease 0.11% than previous quarter

Overall: decreasing (-32.28%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 405.27 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 257.51 (%).Trend:Decrease 36.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 294.06 (%).Trend:Increase 14.19% than previous quarter

Overall: decreasing (-27.44%). Fluctuation: **Neutral** (moderate variation).


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

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 2: Ratio of Retained Earnings to Revenue -98.54 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -73.26 (%).Trend:Decrease 25.65% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -81.61 (%).Trend:Increase 11.4% than previous quarter

Overall: increasing (-17.18%). Fluctuation: **Significant** (high variation).

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

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

Retained Earning on Assets
Year 2019 Quarter 2: Retained Earning on Assets -9.8 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -11.52 (%).Trend:Increase 17.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.73 (%).Trend:Increase 27.86% than previous quarter

Overall: decreasing (50.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Key findings from Q2 2019 to Q3 2020 show a decrease in Liabilities on Revenue (-32.28%) and Current Assets on Revenue (-27.44%), both with moderate fluctuation.  Conversely, Ratio of Retained Earnings to Revenue showed a significant increase (-17.18%), while Retained Earning on Assets decreased significantly (-50.31%), both exhibiting high variability.  Data covers three quarters.