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 28.98 (%).Trend:Decrease 59.8% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 65.73 (%).Trend:Increase 126.81% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 27.94 (%).Trend:Decrease 57.49% than previous quarter

Overall: decreasing (-3.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 103.73 (%).Trend:Decrease 36.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 284.25 (%).Trend:Increase 174.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 132.78 (%).Trend:Decrease 53.29% than previous quarter

Overall: increasing (28.01%). 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 -522.74 (%).Trend:Decrease 31.22% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1487.87 (%).Trend:Increase 184.63% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -691.57 (%).Trend:Decrease 53.52% than previous quarter

Overall: decreasing (32.3%). 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 -414.6 (%).Trend:Increase 9.48% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -434.01 (%).Trend:Increase 4.68% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -432.28 (%).Trend:Decrease 0.4% than previous quarter

Overall: decreasing (4.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2019 to Q2 2020 shows significant fluctuations in several key financial ratios.  Current assets on revenue increased overall, while liabilities on revenue decreased slightly. The ratio of retained earnings to revenue and retained earnings on assets decreased considerably.  The substantial variability necessitates a detailed investigation into the underlying drivers of these trends.