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 117.01 (%).Trend:Decrease 38.96% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 150.6 (%).Trend:Increase 28.71% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 201.92 (%).Trend:Increase 34.08% than previous quarter

Overall: increasing (72.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 119.66 (%).Trend:Decrease 38.42% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 165.14 (%).Trend:Increase 38.01% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 273.16 (%).Trend:Increase 65.41% than previous quarter

Overall: increasing (128.28%). 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 -53.81 (%).Trend:Decrease 37.47% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -199.8 (%).Trend:Increase 271.31% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -193.97 (%).Trend:Decrease 2.92% than previous quarter

Overall: decreasing (260.47%). 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 -13.32 (%).Trend:Decrease 2.49% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -17.47 (%).Trend:Increase 31.16% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -19.87 (%).Trend:Increase 13.74% than previous quarter

Overall: decreasing (49.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 exhibit a mixed performance. Working capital efficiency, both liabilities and current assets on revenue, shows significant increases, although with high variability.  Cost efficiency, specifically the ratio of retained earnings to revenue, experienced a significant and highly variable decrease. Investment efficiency, as measured by retained earnings on assets, also displayed a considerable decrease with noteworthy fluctuations. This combined analysis signals a volatile financial period demanding further investigation into the root causes.