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 1123.81 (%).Trend:Decrease 16.32% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 6639.1 (%).Trend:Increase 490.77% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 2965.59 (%).Trend:Decrease 55.33% than previous quarter

Overall: increasing (163.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1171.5 (%).Trend:Decrease 16.64% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 6728.64 (%).Trend:Increase 474.36% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 3024.19 (%).Trend:Decrease 55.05% than previous quarter

Overall: increasing (158.15%). 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 152.94 (%).Trend:Decrease 29.72% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 359.37 (%).Trend:Increase 134.97% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 209.6 (%).Trend:Decrease 41.68% than previous quarter

Overall: increasing (37.05%). 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 7.18 (%).Trend:Decrease 5.4% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 3.97 (%).Trend:Decrease 44.71% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 4.84 (%).Trend:Increase 21.91% than previous quarter

Overall: decreasing (-32.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 4.61 (USD).Trend:Increase 62.9% than previous quarter
Year 2020 Quarter 1: Earning Per Share 2.14 (USD).Trend:Decrease 53.58% than previous quarter
Year 2020 Quarter 2: Earning Per Share 3.55 (USD).Trend:Increase 65.89% than previous quarter

Overall: decreasing (-22.99%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020 reveals significant increases in liabilities on revenue (163.89%) and current assets on revenue (158.15%), indicating growth. The ratio of retained earnings to revenue also increased (37.05%).  However, retained earnings on assets decreased (-32.59%), and earnings per share also dropped (-22.99%), suggesting inconsistent performance.