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 32.34 (%).Trend:Decrease 33.81% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 112.35 (%).Trend:Increase 247.4% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 63.14 (%).Trend:Decrease 43.8% than previous quarter

Overall: increasing (95.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 45.36 (%).Trend:Decrease 33.7% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 153.41 (%).Trend:Increase 238.21% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 98.6 (%).Trend:Decrease 35.73% than previous quarter

Overall: increasing (117.37%). 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 17.02 (%).Trend:Decrease 34.08% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 51.55 (%).Trend:Increase 202.88% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 26.8 (%).Trend:Decrease 48.01% than previous quarter

Overall: increasing (57.46%). 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 12.63 (%).Trend:Increase 0.4% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 11.84 (%).Trend:Decrease 6.25% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 9.54 (%).Trend:Decrease 19.43% than previous quarter

Overall: decreasing (-24.47%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data from Q3 2019 to Q2 2020 shows considerable volatility across key metrics. Liabilities and current assets on revenue saw significant increases and decreases quarter-over-quarter.  Cost efficiency, as measured by retained earnings to revenue, also showed substantial changes, though overall increasing. Investment efficiency, reflected in retained earnings on assets, decreased slightly.  The significant fluctuations observed across all categories require further investigation into the underlying causes.