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 11.32 (%).Trend:Decrease 32.58% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 40.09 (%).Trend:Increase 254.15% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 21.57 (%).Trend:Decrease 46.2% than previous quarter

Overall: increasing (90.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 29.54 (%).Trend:Decrease 12.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 93.16 (%).Trend:Increase 215.37% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 53.04 (%).Trend:Decrease 43.07% than previous quarter

Overall: increasing (79.55%). 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 16.32 (%).Trend:Decrease 27.01% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 52.43 (%).Trend:Increase 221.26% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 29.99 (%).Trend:Decrease 42.8% than previous quarter

Overall: increasing (83.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.84 (%).Trend:Increase 1.04% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.09 (%).Trend:Increase 4.28% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.66 (%).Trend:Increase 9.36% than previous quarter

Overall: increasing (14.04%). 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 20.1 (%).Trend:Decrease 2.05% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 20.3 (%).Trend:Increase 1.0% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 20.35 (%).Trend:Increase 0.25% than previous quarter

Overall: increasing (1.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 44.5% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 69.54% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 4.35% than previous quarter

Overall: decreasing (-68.21%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 shows significant fluctuation across key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, reveals increasing trends but substantial quarter-to-quarter variations.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, also demonstrates an increasing overall trend, though with high volatility.  The selling, general, and administrative (SG&A) expense ratio exhibits a consistent upward trend, with less significant fluctuations.  Investment efficiency, as represented by retained earnings on assets, shows a modest increase with minimal variation.  Earnings per share, however, decreased significantly, contrasting with the other trends, showing substantial quarter-to-quarter volatility.