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 87.4 (%).Trend:Decrease 36.25% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 260.06 (%).Trend:Increase 197.55% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 134.56 (%).Trend:Decrease 48.26% than previous quarter

Overall: increasing (53.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 91.57 (%).Trend:Decrease 39.16% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 268.16 (%).Trend:Increase 192.85% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 157.62 (%).Trend:Decrease 41.22% than previous quarter

Overall: increasing (72.13%). 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 -37.91 (%).Trend:Decrease 37.95% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -29.05 (%).Trend:Decrease 23.37% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12.43 (%).Trend:Decrease 57.21% than previous quarter

Overall: increasing (-67.21%). 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 -19.99 (%).Trend:Decrease 7.2% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -4.91 (%).Trend:Decrease 75.44% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -4.04 (%).Trend:Decrease 17.72% than previous quarter

Overall: increasing (-79.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.15 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.25 (USD).Trend:Increase 66.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.47 (USD).Trend:Increase 88.0% than previous quarter

Overall: increasing (213.33%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2019 to Q2 2020 reveals significant fluctuations. Liabilities on revenue increased notably in Q1 2020, but also saw a decrease in Q2 2020 after an initial decline in Q3 2019. Current assets on revenue show similar significant volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a trend of increasing negative values. Investment efficiency (retained earnings on assets) shows a significant negative trend. Earning per share (EPS) shows a substantial increase. Overall, the data indicates significant financial fluctuations over the period.