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 26.09 (%).Trend:Decrease 31.27% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 90.82 (%).Trend:Increase 248.1% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 56.09 (%).Trend:Decrease 38.24% than previous quarter

Overall: increasing (114.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 42.58 (%).Trend:Decrease 34.15% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 149.0 (%).Trend:Increase 249.93% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 82.88 (%).Trend:Decrease 44.38% than previous quarter

Overall: increasing (94.65%). 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 40.43 (%).Trend:Decrease 32.97% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 131.06 (%).Trend:Increase 224.17% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 77.13 (%).Trend:Decrease 41.15% than previous quarter

Overall: increasing (90.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.82 (%).Trend:Decrease 1.93% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.36 (%).Trend:Decrease 1.93% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.63 (%).Trend:Increase 5.44% than previous quarter

Overall: increasing (3.4%). 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 41.68 (%).Trend:Increase 2.21% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 42.33 (%).Trend:Increase 1.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 43.35 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (4.01%). Fluctuation: **Little** (low variation).

Earning Per Share


The analysis of 2019 Q3 to 2020 Q2 financial data reveals significant increases in key metrics.  Liabilities on revenue saw a substantial rise (114.99%), current assets on revenue also increased significantly (94.65%), and the ratio of retained earnings to revenue also showed a large increase (90.77%).  In contrast, SG&A expenses exhibited only a minor increase (3.4%).  Investment efficiency, as indicated by retained earnings on assets, saw a small increase (4.01%).  Earning Per Share information is missing.