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 24.32 (%).Trend:Decrease 3.8% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 46.58 (%).Trend:Increase 91.53% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 23.9 (%).Trend:Decrease 48.69% than previous quarter

Overall: decreasing (-1.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 84.29 (%).Trend:Increase 10.6% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 171.73 (%).Trend:Increase 103.74% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 74.63 (%).Trend:Decrease 56.54% than previous quarter

Overall: decreasing (-11.46%). 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 72.64 (%).Trend:Decrease 32.34% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 187.28 (%).Trend:Increase 157.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 89.46 (%).Trend:Decrease 52.23% than previous quarter

Overall: increasing (23.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.77 (%).Trend:Decrease 2.01% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.9 (%).Trend:Decrease 8.9% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.77 (%).Trend:Decrease 1.46% than previous quarter

Overall: decreasing (-10.24%). 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 24.2 (%).Trend:Decrease 8.78% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 25.36 (%).Trend:Increase 4.79% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 26.46 (%).Trend:Increase 4.34% than previous quarter

Overall: increasing (9.34%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2019 to Q2 2020 reveal a mixed picture of financial performance. Working capital efficiency shows significant volatility, with liabilities on revenue decreasing slightly overall but fluctuating drastically. Current assets on revenue exhibit similar significant fluctuation and a decline. Cost efficiency, assessed via retained earnings-to-revenue ratios, shows a notable overall increase, despite sharp quarter-to-quarter changes.  Selling, General & Administrative (SG&A) expense ratio displays relatively stable decrease. Investment efficiency, calculated by retained earnings on assets, shows a minor uptrend with low variation.