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 25.65 (%).Trend:Decrease 38.74% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 110.45 (%).Trend:Increase 330.6% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 107.88 (%).Trend:Decrease 2.33% than previous quarter

Overall: increasing (320.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 23.85 (%).Trend:Decrease 39.79% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 108.1 (%).Trend:Increase 353.25% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 134.77 (%).Trend:Increase 24.67% than previous quarter

Overall: increasing (465.07%). 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 30.01 (%).Trend:Decrease 33.72% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 107.64 (%).Trend:Increase 258.68% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 75.06 (%).Trend:Decrease 30.27% than previous quarter

Overall: increasing (150.12%). 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 13.01 (%).Trend:Increase 1.4% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 10.39 (%).Trend:Decrease 20.14% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 7.29 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-43.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.41 (USD).Trend:Increase 23.68% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.51 (USD).Trend:Decrease 136.17% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.96 (USD).Trend:Increase 284.31% than previous quarter

Overall: decreasing (-239.01%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2019 to Q2 2020 exhibits significant fluctuations.  Liabilities and current assets on revenue increased substantially, but with substantial quarterly variations. Cost efficiency, shown by the ratio of retained earnings to revenue, saw a substantial increase with volatility. Investment efficiency slightly decreased.  Earnings per share also decreased considerably. These results signify a period of financial instability and considerable operational challenges.