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 83.68 (%).Trend:Decrease 15.96% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 235.87 (%).Trend:Increase 181.87% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 200.67 (%).Trend:Decrease 14.92% than previous quarter

Overall: increasing (139.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 129.75 (%).Trend:Decrease 31.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 331.0 (%).Trend:Increase 155.11% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 556.92 (%).Trend:Increase 68.25% than previous quarter

Overall: increasing (329.23%). 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 -1046.78 (%).Trend:Decrease 34.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -3698.77 (%).Trend:Increase 253.35% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -2169.84 (%).Trend:Decrease 41.34% than previous quarter

Overall: decreasing (107.29%). 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 -723.74 (%).Trend:Decrease 1.24% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -971.35 (%).Trend:Increase 34.21% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -360.63 (%).Trend:Decrease 62.87% than previous quarter

Overall: increasing (-50.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 reveals significant fluctuations. Liabilities on Revenue increased substantially (139.81%), while Current Assets on Revenue increased even more dramatically (329.23%). In contrast, the Ratio of Retained Earnings to Revenue decreased (-107.29%), and Retained Earnings on Assets showed an overall increase (-50.17%). These drastic changes necessitate a comprehensive analysis to identify underlying operational factors.