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 31.96 (%).Trend:Decrease 33.39% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 113.13 (%).Trend:Increase 253.97% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 59.31 (%).Trend:Decrease 47.57% than previous quarter

Overall: increasing (85.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 231.85 (%).Trend:Increase 6.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 546.59 (%).Trend:Increase 135.75% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 355.47 (%).Trend:Decrease 34.97% than previous quarter

Overall: increasing (53.32%). 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 -580.72 (%).Trend:Decrease 36.49% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1568.21 (%).Trend:Increase 170.05% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -826.78 (%).Trend:Decrease 47.28% than previous quarter

Overall: decreasing (42.37%). 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 -173.51 (%).Trend:Decrease 25.64% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -186.04 (%).Trend:Increase 7.22% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -161.11 (%).Trend:Decrease 13.4% than previous quarter

Overall: increasing (-7.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2019 to Q2 2020 financial data shows significant fluctuations in working capital efficiency. Liabilities on revenue decreased from 31.96% to 59.31%, then increased again to 113.13%, indicating substantial variation. Current assets on revenue also displayed a similar trend of increase and decrease, increasing from 231.85% to 546.59% before decreasing to 355.47%. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly overall, fluctuating between negative percentages.  Invest efficiency, as measured by retained earnings on assets, experienced significant fluctuations, trending overall slightly upward.  These fluctuations suggest possible challenges in maintaining consistent financial performance.