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 50.45 (%).Trend:Decrease 12.03% than previous quarter
Year 2019 Quarter 1: Liabilities on Revenue 59.64 (%).Trend:Increase 18.22% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 20.45 (%).Trend:Decrease 65.71% than previous quarter

Overall: decreasing (-59.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 192.27 (%).Trend:Decrease 8.72% than previous quarter
Year 2019 Quarter 1: Current assets on Revenue 294.69 (%).Trend:Increase 53.27% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 206.1 (%).Trend:Decrease 30.06% than previous quarter

Overall: increasing (7.19%). Fluctuation: **Neutral** (moderate 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 -48.69 (%).Trend:Decrease 36.76% than previous quarter
Year 2019 Quarter 1: Ratio of Retained Earnings to Revenue -101.3 (%).Trend:Increase 108.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -64.66 (%).Trend:Decrease 36.17% than previous quarter

Overall: decreasing (32.8%). 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 -14.42 (%).Trend:Decrease 14.22% than previous quarter
Year 2019 Quarter 1: Retained Earning on Assets -19.42 (%).Trend:Increase 34.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.99 (%).Trend:Decrease 2.21% than previous quarter

Overall: decreasing (31.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 show significant volatility in key financial metrics. Liabilities on revenue decreased significantly (-59.46%) with major fluctuations. Current assets on revenue displayed a moderate increase (7.19%) with only slight variations. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased by 32.8% with substantial volatility. Investment efficiency, based on retained earnings on assets, showed a negative trend with considerable variation (-31.69%).  Overall, a significant pattern of fluctuating trends across various financial metrics is noticeable.