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 41.3 (%).Trend:Decrease 34.4% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 58.18 (%).Trend:Increase 40.87% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 35.5 (%).Trend:Decrease 38.98% than previous quarter

Overall: decreasing (-14.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 169.94 (%).Trend:Decrease 41.53% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 518.19 (%).Trend:Increase 204.93% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 263.73 (%).Trend:Decrease 49.11% than previous quarter

Overall: increasing (55.19%). 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 287.65 (%).Trend:Decrease 32.56% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 971.68 (%).Trend:Increase 237.8% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 496.9 (%).Trend:Decrease 48.86% than previous quarter

Overall: increasing (72.74%). 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 81.82 (%).Trend:Increase 1.59% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 86.0 (%).Trend:Increase 5.11% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 84.59 (%).Trend:Decrease 1.64% than previous quarter

Overall: increasing (3.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -3.59 (USD).Trend:Decrease 45.69% than previous quarter
Year 2020 Quarter 1: Earning Per Share 3.14 (USD).Trend:Decrease 187.47% than previous quarter
Year 2020 Quarter 2: Earning Per Share 5.56 (USD).Trend:Increase 77.07% than previous quarter

Overall: increasing (-254.87%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 show mixed trends with significant fluctuations. Liabilities on revenue show a slightly negative overall trend but with large quarter-to-quarter variations.  Current assets on revenue display a positive overall trend but high variability, indicating significant volatility. Cost efficiency, measured by retained earnings to revenue, exhibits a substantial increase with considerable fluctuations. Investment efficiency shows a small positive overall trend with minor quarter-to-quarter variation. Earnings per share show a slightly positive overall trend, but large variations in gains and losses throughout the period.