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 17.96 (%).Trend:Decrease 17.77% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 51.57 (%).Trend:Increase 187.14% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 24.23 (%).Trend:Decrease 53.02% than previous quarter

Overall: increasing (34.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 42.89 (%).Trend:Decrease 26.19% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 114.64 (%).Trend:Increase 167.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 59.08 (%).Trend:Decrease 48.46% than previous quarter

Overall: increasing (37.75%). 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 -60.61 (%).Trend:Decrease 38.45% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -133.29 (%).Trend:Increase 119.91% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -69.71 (%).Trend:Decrease 47.7% than previous quarter

Overall: decreasing (15.01%). 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 -131.17 (%).Trend:Decrease 15.51% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -109.32 (%).Trend:Decrease 16.66% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -110.38 (%).Trend:Increase 0.97% than previous quarter

Overall: increasing (-15.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows considerable fluctuation. Liabilities on revenue decreased in Q3 2019, then increased substantially in Q1 2020, and then decreased further in Q2 2020.  Current assets on revenue also display significant variation. Cost efficiency, reflected in the ratio of retained earnings to revenue, indicates a decreasing trend with notable quarterly shifts.  Invest efficiency shows a slight overall increasing trend in retained earnings on assets with significant fluctuations throughout the period.  Data for SG&A expense ratio is missing. The overall picture suggests considerable volatility and uncertainty in the financial performance.