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 23.69 (%).Trend:Decrease 31.75% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 77.08 (%).Trend:Increase 225.37% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 40.39 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (70.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 43.92 (%).Trend:Decrease 36.86% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 212.45 (%).Trend:Increase 383.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.99 (%).Trend:Decrease 57.17% than previous quarter

Overall: increasing (107.17%). 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 131.19 (%).Trend:Decrease 29.37% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 406.49 (%).Trend:Increase 209.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 214.64 (%).Trend:Decrease 47.2% than previous quarter

Overall: increasing (63.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.47 (%).Trend:Increase 1.07% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.19 (%).Trend:Increase 18.16% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.62 (%).Trend:Increase 3.84% than previous quarter

Overall: increasing (22.7%). Fluctuation: **Little** (low 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 46.72 (%).Trend:Increase 3.43% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 42.65 (%).Trend:Decrease 8.71% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 42.28 (%).Trend:Decrease 0.87% than previous quarter

Overall: decreasing (-9.5%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 2.33 (USD).Trend:Increase 52.29% than previous quarter
Year 2020 Quarter 1: Earning Per Share -4.15 (USD).Trend:Decrease 278.11% than previous quarter
Year 2020 Quarter 2: Earning Per Share -5.38 (USD).Trend:Increase 29.64% than previous quarter

Overall: decreasing (-330.9%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2019 to Q2 2020 shows a pattern of significant volatility across various financial metrics.  Liabilities and current assets on revenue, and the ratio of retained earnings to revenue, all experienced notable increases and decreases.  SG&A expense ratio rose steadily.  Investment efficiency, as measured by retained earnings on assets, decreased.  Earnings per share also decreased with substantial fluctuations.