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 30.35 (%).Trend:Decrease 23.84% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 73.47 (%).Trend:Increase 142.08% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 37.31 (%).Trend:Decrease 49.22% than previous quarter

Overall: increasing (22.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 25.23 (%).Trend:Decrease 24.96% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 74.51 (%).Trend:Increase 195.32% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 41.38 (%).Trend:Decrease 44.46% than previous quarter

Overall: increasing (64.01%). 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 11.46 (%).Trend:Decrease 36.05% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 29.44 (%).Trend:Increase 156.89% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 16.72 (%).Trend:Decrease 43.21% than previous quarter

Overall: increasing (45.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.44 (%).Trend:Increase 2.05% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.7 (%).Trend:Decrease 3.45% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.0 (%).Trend:Decrease 3.38% than previous quarter

Overall: decreasing (-6.72%). Fluctuation: **Little** (low 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 14.33 (%).Trend:Decrease 7.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 12.89 (%).Trend:Decrease 10.05% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 14.84 (%).Trend:Increase 15.13% than previous quarter

Overall: increasing (3.56%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2019 to Q2 2020 reveals substantial fluctuations in working capital efficiency, cost efficiency, and investment efficiency.  Liabilities and current assets on revenue demonstrate significant volatility, while the ratio of retained earnings to revenue shows considerable variation, highlighting potential instability.  SG&A expense ratios exhibit a moderate decrease, suggesting stable cost management, but investment efficiency is slightly improved overall.