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 22.4 (%).Trend:Decrease 33.85% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 66.83 (%).Trend:Increase 198.35% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 35.39 (%).Trend:Decrease 47.04% than previous quarter

Overall: increasing (57.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 33.99 (%).Trend:Decrease 32.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 108.3 (%).Trend:Increase 218.62% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 61.58 (%).Trend:Decrease 43.14% than previous quarter

Overall: increasing (81.17%). 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 30.48 (%).Trend:Decrease 32.3% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 85.77 (%).Trend:Increase 181.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 50.21 (%).Trend:Decrease 41.46% than previous quarter

Overall: increasing (64.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.6 (%).Trend:Increase 0.06% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.41 (%).Trend:Increase 4.88% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.78 (%).Trend:Increase 2.13% than previous quarter

Overall: increasing (7.11%). 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
Year 2019 Quarter 3: Retained Earning on Assets 49.45 (%).Trend:Increase 1.54% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 47.82 (%).Trend:Decrease 3.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 48.42 (%).Trend:Increase 1.25% than previous quarter

Overall: decreasing (-2.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 2.42 (USD).Trend:Decrease 10.04% than previous quarter
Year 2020 Quarter 1: Earning Per Share -3.91 (USD).Trend:Decrease 261.57% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.86 (USD).Trend:Decrease 26.85% than previous quarter

Overall: decreasing (-218.18%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal significant volatility across several key metrics.  Liabilities and current assets on revenue exhibited substantial increases and decreases, indicating fluctuations in working capital efficiency.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displayed similar significant variation.  SG&A expense ratios, however, showed a more consistent, albeit upward, trend.  Investment efficiency, as measured by retained earnings on assets, showed a slight overall decrease, though less variable than other metrics.  Earning per share experienced a dramatic and negative shift, declining to negative values.