Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 3: Liabilities on Revenue 31.79 (%).Trend:Decrease 30.04% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 136.18 (%).Trend:Increase 328.37% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 61.05 (%).Trend:Decrease 55.17% than previous quarter

Overall: increasing (92.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 40.92 (%).Trend:Decrease 31.4% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 173.98 (%).Trend:Increase 325.17% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 82.74 (%).Trend:Decrease 52.44% than previous quarter

Overall: increasing (102.2%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 13.58 (%).Trend:Decrease 35.79% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 51.97 (%).Trend:Increase 282.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 27.03 (%).Trend:Decrease 47.99% than previous quarter

Overall: increasing (99.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.21 (%).Trend:Decrease 0.65% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.6 (%).Trend:Increase 1.34% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.83 (%).Trend:Decrease 9.36% than previous quarter

Overall: decreasing (-8.15%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 3: Retained Earning on Assets 13.9 (%).Trend:Decrease 2.66% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 14.53 (%).Trend:Increase 4.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 16.42 (%).Trend:Increase 13.01% than previous quarter

Overall: increasing (18.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.43 (USD).Trend:Increase 65.31% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 81.07% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.19 (USD).Trend:Increase 376.09% than previous quarter

Overall: decreasing (-9.88%). Fluctuation: **Significant** (high variation).



Review of Q3 2020 - Q2 2020 data indicates substantial variability in key financial metrics.  Liabilities and current assets on revenue show significant overall increases despite large quarterly swings.  Ratio of retained earnings to revenue followed a similar pattern.  Conversely, SG&A expense ratio exhibited minimal change. Retained earnings on assets showed a small, consistent increase, while earnings per share saw a slight decrease despite considerable volatility.