Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -41.05 (%).Trend:Decrease 31.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -125.54 (%).Trend:Increase 205.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -150.33 (%).Trend:Increase 19.75% than previous quarter

Overall: decreasing (266.21%). 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 -8.67 (%).Trend:Increase 4.33% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -5.81 (%).Trend:Decrease 32.99% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -8.57 (%).Trend:Increase 47.5% than previous quarter

Overall: increasing (-1.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.24 (USD).Trend:Increase 26.32% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 170.83% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 211.76% than previous quarter

Overall: decreasing (-320.83%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2019 to Q2 2020 shows significant fluctuations. The ratio of retained earnings to revenue decreased by 266.21% with substantial volatility.  Retained earnings on assets exhibited an increase of -1.15%, while earnings per share declined by -320.83% across the period.  These results point to substantial performance variations requiring further investigation to identify specific factors contributing to these trends.