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 99.15 (%).Trend:Increase 132.53% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 166.06 (%).Trend:Increase 67.48% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 127.3 (%).Trend:Decrease 23.34% than previous quarter

Overall: increasing (28.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 92.74 (%).Trend:Increase 9.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2069.37 (%).Trend:Increase 2131.37% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1237.86 (%).Trend:Decrease 40.18% than previous quarter

Overall: increasing (1234.76%). 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 -9173.76 (%).Trend:Decrease 36.26% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -46783.81 (%).Trend:Increase 409.97% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -30734.52 (%).Trend:Decrease 34.31% than previous quarter

Overall: decreasing (235.03%). Fluctuation: **Significant** (high variation).

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

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 -810.91 (%).Trend:Decrease 8.8% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -694.75 (%).Trend:Decrease 14.32% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -720.56 (%).Trend:Increase 3.72% than previous quarter

Overall: increasing (-11.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 show significant fluctuations in working capital efficiency, liabilities on revenue, and current assets on revenue. Liabilities on revenue increased by 28.39% overall but with large quarter-to-quarter variations. Current assets on revenue also exhibited significant growth (1234.76%) but with substantial quarter-to-quarter changes. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased by 235.03% overall, accompanied by significant quarter-to-quarter fluctuations.  Investment efficiency, indicated by retained earnings on assets, exhibited a slight overall increase (-11.14%) but with large quarter-to-quarter changes.  The data suggests significant volatility in financial performance across the periods.