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 155.93 (%).Trend:Increase 55.9% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 257.5 (%).Trend:Increase 65.14% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 200.65 (%).Trend:Decrease 22.08% than previous quarter

Overall: increasing (28.68%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 133.39 (%).Trend:Decrease 55.53% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 271.15 (%).Trend:Increase 103.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 142.41 (%).Trend:Decrease 47.48% than previous quarter

Overall: increasing (6.76%). 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 64.91 (%).Trend:Decrease 41.16% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 128.4 (%).Trend:Increase 97.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 62.15 (%).Trend:Decrease 51.6% than previous quarter

Overall: decreasing (-4.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.53 (%).Trend:Increase 26.26% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Increase 39.41% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.99 (%).Trend:Increase 1.29% than previous quarter

Overall: increasing (41.21%). Fluctuation: **Neutral** (moderate 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 5.42 (%).Trend:Decrease 61.29% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 4.79 (%).Trend:Decrease 11.62% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 4.54 (%).Trend:Decrease 5.22% than previous quarter

Overall: decreasing (-16.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 26.88% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 98.31% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.06 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-94.92%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2019 to Q2 2020 reveals significant fluctuations. Liabilities on revenue showed a moderate increase. Current assets on revenue had a slight overall increase but highly fluctuating values.  Cost efficiency decreased with substantial variation. The SG&A expense ratio increased by 41.21%, demonstrating high variation. Investment efficiency decreased by 16.24% with little fluctuation, and earnings per share decreased substantially by 94.92%, again exhibiting high volatility.