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 11.87 (%).Trend:Decrease 34.49% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 40.6 (%).Trend:Increase 242.04% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 21.13 (%).Trend:Decrease 47.96% than previous quarter

Overall: increasing (78.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 27.93 (%).Trend:Decrease 32.29% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 131.23 (%).Trend:Increase 369.85% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 74.89 (%).Trend:Decrease 42.93% than previous quarter

Overall: increasing (168.13%). 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 9.83 (%).Trend:Decrease 31.4% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 29.66 (%).Trend:Increase 201.73% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 15.8 (%).Trend:Decrease 46.73% than previous quarter

Overall: increasing (60.73%). 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 12.86 (%).Trend:Increase 2.47% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 10.06 (%).Trend:Decrease 21.77% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 8.79 (%).Trend:Decrease 12.62% than previous quarter

Overall: decreasing (-31.65%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.45 (USD).Trend:Increase 50.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.48 (USD).Trend:Decrease 206.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.05 (USD).Trend:Increase 118.75% than previous quarter

Overall: decreasing (-333.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2019 to Q2 2020 reveal significant fluctuations in key metrics. Liabilities and current assets on revenue both increased substantially, then decreased, indicating significant volatility.  Cost efficiency also shows fluctuations, with a significant increase in the ratio of retained earnings to revenue, followed by a decrease. Investment efficiency shows a slight decrease in retained earnings on assets. Earnings per share showed a sharp decrease, followed by a significant change.