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 198.77 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 556.89 (%).Trend:Increase 180.17% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 460.74 (%).Trend:Decrease 17.27% than previous quarter

Overall: increasing (131.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 243.85 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 652.58 (%).Trend:Increase 167.62% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 521.58 (%).Trend:Decrease 20.07% than previous quarter

Overall: increasing (113.89%). 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 -317.44 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -966.41 (%).Trend:Increase 204.44% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -495.77 (%).Trend:Decrease 48.7% than previous quarter

Overall: decreasing (56.18%). 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 -102.17 (%).Trend:Increase 1.68% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -111.63 (%).Trend:Increase 9.26% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -51.5 (%).Trend:Decrease 53.87% than previous quarter

Overall: increasing (-49.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2019 to Q2 2020 demonstrates highly variable performance.  Liabilities and current assets on revenue saw a drastic decrease in Q3 2019, followed by substantial increases and decreases.  The ratio of retained earnings to revenue saw a large increase followed by a drop, indicating fluctuating earnings. Retained earnings on assets show a slight overall increase, although significant variations exist.  Immediate investigation into these fluctuations is crucial for reliable financial analysis.