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 96.42 (%).Trend:Decrease 32.35% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 258.73 (%).Trend:Increase 168.34% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 137.32 (%).Trend:Decrease 46.93% than previous quarter

Overall: increasing (42.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 253.14 (%).Trend:Increase 76.82% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 658.77 (%).Trend:Increase 160.24% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 340.49 (%).Trend:Decrease 48.31% than previous quarter

Overall: increasing (34.51%). 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 -155.71 (%).Trend:Decrease 30.81% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -426.26 (%).Trend:Increase 173.75% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -227.22 (%).Trend:Decrease 46.69% than previous quarter

Overall: decreasing (45.93%). 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 -54.07 (%).Trend:Decrease 53.1% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -56.82 (%).Trend:Increase 5.09% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -58.88 (%).Trend:Increase 3.63% than previous quarter

Overall: decreasing (8.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue and current assets on revenue both increased, suggesting business expansion or growth.  However, the ratio of retained earnings to revenue decreased significantly, indicating potential profitability concerns. Retained earnings on assets also decreased, alongside significant fluctuation. This data reveals a complex financial picture needing deeper analysis.