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 33.85 (%).Trend:Decrease 29.23% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 139.94 (%).Trend:Increase 313.41% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 50.6 (%).Trend:Decrease 63.84% than previous quarter

Overall: increasing (49.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 30.52 (%).Trend:Decrease 21.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 108.06 (%).Trend:Increase 254.06% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 37.83 (%).Trend:Decrease 64.99% than previous quarter

Overall: increasing (23.95%). 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 228.66 (%).Trend:Decrease 30.85% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 623.6 (%).Trend:Increase 172.72% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 345.89 (%).Trend:Decrease 44.53% than previous quarter

Overall: increasing (51.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.48 (%).Trend:Increase 2.22% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.12 (%).Trend:Decrease 7.78% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Increase 40.57% than previous quarter

Overall: increasing (29.63%). Fluctuation: **Neutral** (moderate 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 162.96 (%).Trend:Decrease 0.63% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 152.83 (%).Trend:Decrease 6.22% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 172.76 (%).Trend:Increase 13.04% than previous quarter

Overall: increasing (6.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.34 (USD).Trend:Increase 109.38% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 106.72% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 233.33% than previous quarter

Overall: decreasing (-91.04%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2019 to Q2 2020 data reveals significant increases in Liabilities on Revenue (49.48%), Current Assets on Revenue (23.95%), and Ratio of Retained Earnings to Revenue (51.27%).  SG&A Expense Ratio showed a moderate increase (29.63%), while Retained Earning on Assets showed a small increase (6.01%).  However, Earnings Per Share significantly decreased (-91.04%).  Fluctuations were significant in most metrics except Retained Earnings on Assets and SG&A expense ratio.