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 247.8 (%).Trend:Decrease 29.15% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 493.61 (%).Trend:Increase 99.2% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 305.63 (%).Trend:Decrease 38.08% than previous quarter

Overall: increasing (23.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 809.86 (%).Trend:Decrease 40.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2689.65 (%).Trend:Increase 232.11% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1429.27 (%).Trend:Decrease 46.86% than previous quarter

Overall: increasing (76.48%). 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 -2693.83 (%).Trend:Decrease 24.57% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -6704.53 (%).Trend:Increase 148.88% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3999.25 (%).Trend:Decrease 40.35% than previous quarter

Overall: decreasing (48.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 166.31 (%).Trend:Increase 10.45% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 132.54 (%).Trend:Decrease 20.31% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 146.56 (%).Trend:Increase 10.58% than previous quarter

Overall: decreasing (-11.88%). Fluctuation: **Neutral** (moderate 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 -265.64 (%).Trend:Increase 16.33% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -219.96 (%).Trend:Decrease 17.2% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -247.11 (%).Trend:Increase 12.34% than previous quarter

Overall: increasing (-6.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 data reveals significant fluctuations in key metrics. Liabilities on revenue increased by 23.34%, and current assets on revenue increased by 76.48%, both exhibiting substantial variation. The ratio of retained earnings to revenue decreased significantly by 48.46%.  The SG&A expense ratio decreased by 11.88% with moderate variation. Retained earnings on assets increased slightly, but with significant fluctuation.