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 42.37 (%).Trend:Decrease 32.01% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 151.27 (%).Trend:Increase 257.02% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 66.59 (%).Trend:Decrease 55.98% than previous quarter

Overall: increasing (57.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 43.48 (%).Trend:Decrease 51.09% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 96.54 (%).Trend:Increase 122.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 41.88 (%).Trend:Decrease 56.62% than previous quarter

Overall: decreasing (-3.68%). 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 -187.17 (%).Trend:Decrease 30.87% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -550.84 (%).Trend:Increase 194.3% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -268.91 (%).Trend:Decrease 51.18% than previous quarter

Overall: decreasing (43.67%). 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 -69.07 (%).Trend:Increase 8.91% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -76.23 (%).Trend:Increase 10.37% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -79.15 (%).Trend:Increase 3.83% than previous quarter

Overall: decreasing (14.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 reveals significant fluctuations in key metrics. Liabilities on Revenue increased by 57.16% overall, while Current assets on Revenue slightly decreased (-3.68%). The Ratio of Retained Earnings to Revenue decreased significantly (43.67%), and Retained Earning on Assets decreased by 14.59%, both highlighting cost efficiency concerns.  Missing data for Earnings Per Share limits the analysis.