Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 94.94 (%).Trend:Decrease 36.43% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 188.48 (%).Trend:Increase 98.53% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 135.88 (%).Trend:Decrease 27.91% than previous quarter

Overall: increasing (43.12%). 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 16.62 (%).Trend:Decrease 22.95% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 10.01 (%).Trend:Decrease 39.77% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 7.88 (%).Trend:Decrease 21.28% than previous quarter

Overall: decreasing (-52.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 2.27% than previous quarter
Year 2020 Quarter 1: Earning Per Share -2.89 (USD).Trend:Decrease 421.11% than previous quarter
Year 2020 Quarter 2: Earning Per Share -4.01 (USD).Trend:Increase 38.75% than previous quarter

Overall: decreasing (-545.56%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 shows a mixed picture. The ratio of retained earnings to revenue is increasing overall, but with significant fluctuations.  Investment efficiency is declining substantially.  Earnings per share are also decreasing significantly, with large quarter-to-quarter swings.  Working capital efficiency and cost efficiency data are also provided, but the information given is insufficient for a complete analysis on these metrics.