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 89.14 (%).Trend:Decrease 11.19% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 277.94 (%).Trend:Increase 211.8% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 135.04 (%).Trend:Decrease 51.41% than previous quarter

Overall: increasing (51.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 58.58 (%).Trend:Decrease 36.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 217.7 (%).Trend:Increase 271.63% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 105.69 (%).Trend:Decrease 51.45% than previous quarter

Overall: increasing (80.42%). 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 -2.3 (%).Trend:Decrease 18.15% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -21.03 (%).Trend:Increase 814.35% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -11.57 (%).Trend:Decrease 44.98% than previous quarter

Overall: decreasing (403.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.24 (%).Trend:Decrease 1.02% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.35 (%).Trend:Increase 0.47% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.75 (%).Trend:Increase 10.28% than previous quarter

Overall: increasing (10.8%). 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 -0.94 (%).Trend:Increase 23.68% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -2.69 (%).Trend:Increase 186.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -2.99 (%).Trend:Increase 11.15% than previous quarter

Overall: decreasing (218.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -0.97 (USD).Trend:Increase 3.19% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 86.6% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 30.77% than previous quarter

Overall: increasing (-82.47%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 indicate substantial fluctuations in working capital efficiency. Liabilities and current assets on revenue show significant changes with notable increases and decreases. Cost efficiency reveals a decline in the ratio of retained earnings to revenue with significant fluctuation. The SG&A expense ratio remained relatively stable. Invest efficiency displays a decreasing trend in retained earnings on assets, fluctuating greatly.  Earnings per share demonstrate significant increase and high volatility.