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 247.71 (%).Trend:Decrease 34.79% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 2404.5 (%).Trend:Increase 870.69% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 1623.14 (%).Trend:Decrease 32.5% than previous quarter

Overall: increasing (555.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 179.0 (%).Trend:Decrease 38.17% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1123.42 (%).Trend:Increase 527.61% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 2839.67 (%).Trend:Increase 152.77% than previous quarter

Overall: increasing (1486.41%). 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 -929.0 (%).Trend:Decrease 33.84% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -6947.75 (%).Trend:Increase 647.87% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -6647.93 (%).Trend:Decrease 4.32% than previous quarter

Overall: decreasing (615.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 65.29 (%).Trend:Decrease 4.94% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 157.66 (%).Trend:Increase 141.48% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 135.54 (%).Trend:Decrease 14.03% than previous quarter

Overall: increasing (107.6%). Fluctuation: **Significant** (high 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 -16.96 (%).Trend:Increase 3.1% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -19.97 (%).Trend:Increase 17.75% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -19.67 (%).Trend:Decrease 1.5% than previous quarter

Overall: decreasing (15.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 61.46% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 75.48% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.41 (USD).Trend:Increase 7.89% than previous quarter

Overall: decreasing (-73.55%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal significant fluctuations in working capital efficiency. Liabilities on revenue saw a substantial increase, then a decrease and a further substantial increase. Current assets on revenue also display significant variations with decreases and a massive increase. Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a noteworthy decrease, while the SG&A expense ratio shows a significant increase.  Invest efficiency shows a fluctuating trend with a consistent decrease in retained earnings on assets. Earnings per share also saw substantial decreases, which may suggest a decline in profitability.