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 58.76 (%).Trend:Decrease 28.98% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 179.07 (%).Trend:Increase 204.75% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 85.35 (%).Trend:Decrease 52.34% than previous quarter

Overall: increasing (45.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 76.7 (%).Trend:Decrease 32.02% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 243.6 (%).Trend:Increase 217.6% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 123.01 (%).Trend:Decrease 49.5% than previous quarter

Overall: increasing (60.38%). 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 48.46 (%).Trend:Decrease 28.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 140.81 (%).Trend:Increase 190.57% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 76.39 (%).Trend:Decrease 45.75% than previous quarter

Overall: increasing (57.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.53 (%).Trend:Decrease 0.25% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40.56 (%).Trend:Increase 11.03% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.09 (%).Trend:Decrease 8.56% than previous quarter

Overall: increasing (1.53%). 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 33.14 (%).Trend:Increase 4.84% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 31.47 (%).Trend:Decrease 5.04% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 33.29 (%).Trend:Increase 5.78% than previous quarter

Overall: increasing (0.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 5.48 (USD).Trend:Increase 46.92% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.63 (USD).Trend:Decrease 88.5% than previous quarter
Year 2020 Quarter 2: Earning Per Share 3.38 (USD).Trend:Increase 436.51% than previous quarter

Overall: decreasing (-38.32%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue show significant increases, though highly volatile. The SG&A Expense Ratio demonstrated a small increase with minimal variation.  Retained Earnings on Assets increased slightly, and Earnings Per Share decreased considerably with significant variation.