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 23.9 (%).Trend:Decrease 54.56% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 98.65 (%).Trend:Increase 312.76% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 46.09 (%).Trend:Decrease 53.28% than previous quarter

Overall: increasing (92.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 61.21 (%).Trend:Decrease 33.74% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 213.45 (%).Trend:Increase 248.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 124.09 (%).Trend:Decrease 41.86% than previous quarter

Overall: increasing (102.73%). 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 158.83 (%).Trend:Decrease 26.12% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 609.69 (%).Trend:Increase 283.86% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 419.34 (%).Trend:Decrease 31.22% than previous quarter

Overall: increasing (164.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.48 (%).Trend:Decrease 10.3% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio -0.05 (%).Trend:Decrease 103.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.72 (%).Trend:Decrease 3540.0% than previous quarter

Overall: increasing (16.22%). Fluctuation: **Significant** (high 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 56.13 (%).Trend:Increase 8.78% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 57.73 (%).Trend:Increase 2.85% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 59.24 (%).Trend:Increase 2.62% than previous quarter

Overall: increasing (5.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 120.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-120.0%). Fluctuation: **Significant** (high variation).



Q3 2019 to Q2 2020 financial data reveals considerable fluctuations in working capital and cost efficiency. Liabilities on revenue rose, then declined, and again rose sharply, illustrating substantial variations. Current assets on revenue demonstrate similar substantial ups and downs. The retained earnings-to-revenue ratio saw substantial growth overall but with large fluctuations. The SG&A expense ratio saw a significant decrease, followed by a subsequent increase, showcasing high variability.  Investment efficiency shows a generally positive trend in retained earnings on assets, with minor fluctuations.  Earning per share saw a substantial fall from positive to negative values, demonstrating significant volatility.