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 34.31 (%).Trend:Decrease 12.25% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 181.08 (%).Trend:Increase 427.78% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 58.4 (%).Trend:Decrease 67.75% than previous quarter

Overall: increasing (70.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 53.98 (%).Trend:Decrease 30.22% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 285.23 (%).Trend:Increase 428.4% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.99 (%).Trend:Decrease 68.1% than previous quarter

Overall: increasing (68.56%). 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 28.16 (%).Trend:Decrease 30.37% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 192.29 (%).Trend:Increase 582.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 66.33 (%).Trend:Decrease 65.51% than previous quarter

Overall: increasing (135.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.88 (%).Trend:Increase 2.24% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.12 (%).Trend:Increase 71.58% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.79 (%).Trend:Decrease 31.07% than previous quarter

Overall: increasing (18.27%). Fluctuation: **Significant** (high variation).


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 17.81 (%).Trend:Decrease 6.56% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 19.99 (%).Trend:Increase 12.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 20.79 (%).Trend:Increase 4.0% than previous quarter

Overall: increasing (16.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 19.59% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.91 (USD).Trend:Decrease 178.45% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.38 (USD).Trend:Decrease 58.24% than previous quarter

Overall: decreasing (-132.76%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, key financial metrics exhibited significant volatility.  Liabilities, current assets, and retained earnings ratios to revenue all increased considerably. The SG&A expense ratio also increased, albeit less dramatically. Conversely, earnings per share decreased sharply, while retained earnings on assets demonstrated only a modest rise.