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 87.03 (%).Trend:Decrease 33.11% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 267.46 (%).Trend:Increase 207.32% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 135.18 (%).Trend:Decrease 49.46% than previous quarter

Overall: increasing (55.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 159.96 (%).Trend:Decrease 32.63% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 352.8 (%).Trend:Increase 120.56% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 185.23 (%).Trend:Decrease 47.5% than previous quarter

Overall: increasing (15.8%). 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 3.02 (%).Trend:Decrease 431.87% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -102.13 (%).Trend:Decrease 3481.79% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -51.42 (%).Trend:Decrease 49.65% than previous quarter

Overall: decreasing (-1802.65%). 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 1.31 (%).Trend:Decrease 585.19% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -18.38 (%).Trend:Decrease 1503.05% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.41 (%).Trend:Increase 0.16% than previous quarter

Overall: decreasing (-1505.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.24 (USD).Trend:Increase 61.04% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.61 (USD).Trend:Decrease 50.81% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 113.11% than previous quarter

Overall: increasing (4.84%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2019 to Q2 2020 show large fluctuations in financial metrics. Liabilities on revenue increased by 55.33%, and current assets on revenue increased by 15.8%. The ratio of retained earnings to revenue decreased by a large amount (1802.65%). Invest efficiency also decreased by 1505.34%. Earning per share saw an increase of 4.84%, though with high variation.