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 33.34 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 117.48 (%).Trend:Increase 252.37% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.52 (%).Trend:Decrease 44.23% than previous quarter

Overall: increasing (96.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 25.97 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 91.14 (%).Trend:Increase 250.94% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 60.65 (%).Trend:Decrease 33.45% than previous quarter

Overall: increasing (133.54%). 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 217.79 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 756.19 (%).Trend:Increase 247.21% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 471.48 (%).Trend:Decrease 37.65% than previous quarter

Overall: increasing (116.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.34 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.68 (%).Trend:Increase 7.83% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.71 (%).Trend:Increase 22.01% than previous quarter

Overall: increasing (31.57%). Fluctuation: **Neutral** (moderate 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 116.7 (%).Trend:Increase 0.25% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 117.18 (%).Trend:Increase 0.41% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 114.01 (%).Trend:Decrease 2.71% than previous quarter

Overall: decreasing (-2.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 2.03 (USD).Trend:Increase 58.59% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 106.9% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.4 (USD).Trend:Increase 185.71% than previous quarter

Overall: decreasing (-119.7%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 shows a pattern of significant volatility. Working capital efficiency (liabilities and current assets on revenue) exhibits significant fluctuations, rising and falling sharply. Cost efficiency, indicated by the ratio of retained earnings to revenue and SG&A expense ratio, displays substantial variations. Investment efficiency, based on retained earnings on assets, displays a slightly downward trend. Earnings per share show a significant decline, with large percentage increases followed by decreases. Overall, the data highlights a high degree of volatility in key financial performance metrics.