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 30.98 (%).Trend:Decrease 33.7% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 96.88 (%).Trend:Increase 212.72% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 47.99 (%).Trend:Decrease 50.46% than previous quarter

Overall: increasing (54.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 40.69 (%).Trend:Decrease 34.09% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 142.25 (%).Trend:Increase 249.59% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 66.4 (%).Trend:Decrease 53.32% than previous quarter

Overall: increasing (63.19%). 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 32.99 (%).Trend:Decrease 33.06% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 94.26 (%).Trend:Increase 185.72% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 48.32 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (46.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.7 (%).Trend:Decrease 4.28% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Increase 4.42% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.76 (%).Trend:Increase 0.44% than previous quarter

Overall: increasing (4.88%). 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 33.61 (%).Trend:Increase 3.32% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 29.67 (%).Trend:Decrease 11.72% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 31.61 (%).Trend:Increase 6.54% than previous quarter

Overall: decreasing (-5.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.33 (USD).Trend:Increase 135.71% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.23 (USD).Trend:Decrease 169.7% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.22 (USD).Trend:Decrease 4.35% than previous quarter

Overall: decreasing (-166.67%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020 reveals significant increases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, accompanied by high fluctuation.  In contrast, Retained Earning on Assets decreased slightly with little fluctuation.  Earning Per Share experienced a major decrease and high volatility; SG&A Expense Ratio showed a small increase with minimal fluctuation.