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 75.91 (%).Trend:Decrease 46.13% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 165.66 (%).Trend:Increase 118.23% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 32.36 (%).Trend:Decrease 80.47% than previous quarter

Overall: decreasing (-57.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 240.32 (%).Trend:Decrease 41.04% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1845.75 (%).Trend:Increase 668.04% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 620.98 (%).Trend:Decrease 66.36% than previous quarter

Overall: increasing (158.4%). 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 -399.98 (%).Trend:Decrease 29.38% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -2405.07 (%).Trend:Increase 501.3% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -724.75 (%).Trend:Decrease 69.87% than previous quarter

Overall: decreasing (81.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.47 (%).Trend:Increase 1.88% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.82 (%).Trend:Increase 32.96% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.3 (%).Trend:Decrease 41.19% than previous quarter

Overall: decreasing (-21.8%). Fluctuation: **Significant** (high 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 -153.71 (%).Trend:Increase 18.0% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -123.85 (%).Trend:Decrease 19.43% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -110.81 (%).Trend:Decrease 10.53% than previous quarter

Overall: increasing (-27.91%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 reveal significant volatility in working capital and cost efficiency metrics. Liabilities on revenue decreased overall but experienced substantial variation, including an increase of 118.23% in Q1 2020, followed by a decrease of 80.47% in Q2 2020.  Current assets on revenue also showed a considerable increase of 668.04% in Q1 2020, followed by a substantial decrease in Q2 2020.  Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a considerable overall decrease, although with considerable variation throughout the periods.  Selling, general, and administrative (SG&A) expense ratio also decreased overall, but with significant fluctuations. Investment efficiency, measured by retained earnings on assets, demonstrated an overall increase but with notable variations in quarterly trends.  There is no data available for earnings per share.