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 56.4 (%).Trend:Decrease 24.52% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 160.46 (%).Trend:Increase 184.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 92.75 (%).Trend:Decrease 42.2% than previous quarter

Overall: increasing (64.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 37.66 (%).Trend:Decrease 37.91% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 159.01 (%).Trend:Increase 322.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 61.15 (%).Trend:Decrease 61.54% than previous quarter

Overall: increasing (62.37%). 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 -24.12 (%).Trend:Decrease 49.78% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -10.15 (%).Trend:Decrease 57.92% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -101.21 (%).Trend:Increase 897.14% than previous quarter

Overall: decreasing (319.61%). 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 -4.38 (%).Trend:Decrease 24.09% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -0.53 (%).Trend:Decrease 87.9% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -9.4 (%).Trend:Increase 1673.58% than previous quarter

Overall: decreasing (114.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency from Q3 2019 to Q2 2020 reveals significant volatility. Liabilities on revenue showed a decrease in Q3 2019, a massive increase in Q1 2020, a subsequent drop in Q2 2020, exhibiting high variation. Current assets on revenue displayed a similar pattern of substantial change. Cost efficiency shows a significant increase in the ratio of retained earnings to revenue in Q2 2020, demonstrating significant variation. Invest efficiency shows a decrease in retained earnings on assets with a large upswing in Q2 2020. Overall, the financial statements reflect significant fluctuations in financial metrics from Q3 2019 to Q2 2020.