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 30.0 (%).Trend:Decrease 35.04% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 107.32 (%).Trend:Increase 257.73% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 45.91 (%).Trend:Decrease 57.22% than previous quarter

Overall: increasing (53.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 49.34 (%).Trend:Decrease 34.57% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 171.7 (%).Trend:Increase 247.99% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 101.26 (%).Trend:Decrease 41.03% than previous quarter

Overall: increasing (105.23%). 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 8.32 (%).Trend:Decrease 18.43% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 33.44 (%).Trend:Increase 301.92% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 16.31 (%).Trend:Decrease 51.23% than previous quarter

Overall: increasing (96.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.09 (%).Trend:Decrease 1.46% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.5 (%).Trend:Decrease 9.69% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.26 (%).Trend:Increase 13.82% than previous quarter

Overall: increasing (2.79%). Fluctuation: **Little** (low 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 7.63 (%).Trend:Increase 22.87% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 8.9 (%).Trend:Increase 16.64% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 7.09 (%).Trend:Decrease 20.34% than previous quarter

Overall: decreasing (-7.08%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The financial statements from Q3 2019 to Q2 2020 show significant fluctuations across various key performance indicators.  Working capital efficiency shows increasing liabilities on revenue (53.03%) and current assets on revenue (105.23%) with high volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, also displays substantial growth (96.03%) and significant variation.  SG&A expense ratio is increasing slightly (2.79%) with less fluctuation.  Investment efficiency, as measured by retained earnings on assets, is decreasing (-7.08%) with moderate variation.  The data suggest considerable volatility in financial performance during this period.