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 18.17 (%).Trend:Decrease 32.98% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 55.79 (%).Trend:Increase 207.04% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 28.7 (%).Trend:Decrease 48.56% than previous quarter

Overall: increasing (57.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 18.58 (%).Trend:Decrease 37.82% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 68.53 (%).Trend:Increase 268.84% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 31.19 (%).Trend:Decrease 54.49% than previous quarter

Overall: increasing (67.87%). 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 39.95 (%).Trend:Decrease 30.63% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 131.34 (%).Trend:Increase 228.76% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 71.11 (%).Trend:Decrease 45.86% than previous quarter

Overall: increasing (78.0%). 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 37.74 (%).Trend:Increase 1.29% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 37.17 (%).Trend:Decrease 1.51% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 39.97 (%).Trend:Increase 7.53% than previous quarter

Overall: increasing (5.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.56 (USD).Trend:Increase 55.46% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.08 (USD).Trend:Decrease 69.66% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.17 (USD).Trend:Increase 100.93% than previous quarter

Overall: decreasing (-39.04%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2019 to Q2 2020 show significant volatility in various financial metrics. Liabilities and current assets on revenue, as well as the ratio of retained earnings to revenue, exhibit substantial increases with high volatility. Investment efficiency demonstrates a relatively small increase with limited variation, while earnings per share show an overall decline with considerable fluctuation.  A thorough analysis is required to determine the root causes of these variations and any potential outliers.