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 53.36 (%).Trend:Decrease 33.69% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 186.93 (%).Trend:Increase 250.32% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 104.01 (%).Trend:Decrease 44.36% than previous quarter

Overall: increasing (94.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 84.44 (%).Trend:Decrease 34.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 270.1 (%).Trend:Increase 219.87% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 152.58 (%).Trend:Decrease 43.51% than previous quarter

Overall: increasing (80.7%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.91 (%).Trend:Decrease 1.57% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.44 (%).Trend:Increase 4.45% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.45 (%).Trend:Increase 0.08% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statements from Q3 2019 to Q2 2020 show significant volatility in working capital efficiency, with both liabilities and current assets on revenue increasing overall, yet fluctuating wildly between quarters. Cost efficiency, as measured by the SG&A expense ratio, demonstrated a modest increase with limited fluctuation. Data on investment efficiency is missing. The findings emphasize substantial, varied fluctuations in key financial metrics.