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 12.45 (%).Trend:Decrease 36.25% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 47.43 (%).Trend:Increase 280.96% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 22.51 (%).Trend:Decrease 52.54% than previous quarter

Overall: increasing (80.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 23.3 (%).Trend:Decrease 34.05% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 68.51 (%).Trend:Increase 194.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 35.03 (%).Trend:Decrease 48.87% than previous quarter

Overall: increasing (50.34%). 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 35.74 (%).Trend:Decrease 32.2% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 109.15 (%).Trend:Increase 205.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 56.87 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (59.12%). 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 88.77 (%).Trend:Increase 2.98% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 85.66 (%).Trend:Decrease 3.5% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 87.6 (%).Trend:Increase 2.26% than previous quarter

Overall: decreasing (-1.32%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased substantially (80.8%) from Q3 2019 to Q2 2020, while current assets on revenue also saw an increase (50.34%).  Cost efficiency indicates an increase (59.12%) in the ratio of retained earnings to revenue during the same period. Investment efficiency displays only slight changes (-1.32%) in retained earnings on assets.  Overall, significant fluctuations are seen in various key financial metrics between Q3 2019 and Q2 2020.