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 29.5 (%).Trend:Decrease 32.37% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 109.56 (%).Trend:Increase 271.39% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 60.19 (%).Trend:Decrease 45.06% than previous quarter

Overall: increasing (104.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 174.39 (%).Trend:Decrease 30.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 638.0 (%).Trend:Increase 265.85% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 336.3 (%).Trend:Decrease 47.29% than previous quarter

Overall: increasing (92.84%). 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 84.98 (%).Trend:Decrease 31.11% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 324.79 (%).Trend:Increase 282.2% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 173.33 (%).Trend:Decrease 46.63% than previous quarter

Overall: increasing (103.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 43.62 (%).Trend:Increase 1.09% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 41.31 (%).Trend:Decrease 5.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 42.52 (%).Trend:Increase 2.93% than previous quarter

Overall: decreasing (-2.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 7.85 (USD).Trend:Increase 53.32% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 76.82% than previous quarter
Year 2020 Quarter 2: Earning Per Share 3.72 (USD).Trend:Increase 104.4% than previous quarter

Overall: decreasing (-52.61%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020 data reveals significant increases in liabilities on revenue (104.03%), current assets on revenue (92.84%), and the ratio of retained earnings to revenue (103.97%), all marked by substantial volatility.  Retained earnings on assets showed a small decrease (-2.52%) with low variation, while earnings per share decreased significantly (-52.61%), reflecting a decline in profitability.