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 39.37 (%).Trend:Decrease 21.1% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 194.92 (%).Trend:Increase 395.1% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 58.09 (%).Trend:Decrease 70.2% than previous quarter

Overall: increasing (47.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 135.03 (%).Trend:Increase 16.79% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 256.56 (%).Trend:Increase 90.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 128.04 (%).Trend:Decrease 50.09% than previous quarter

Overall: decreasing (-5.18%). 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 175.68 (%).Trend:Decrease 32.07% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 566.61 (%).Trend:Increase 222.52% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 263.2 (%).Trend:Decrease 53.55% than previous quarter

Overall: increasing (49.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.24 (%).Trend:Decrease 0.57% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.58 (%).Trend:Increase 1.02% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.61 (%).Trend:Decrease 2.89% than previous quarter

Overall: decreasing (-1.9%). 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 43.04 (%).Trend:Decrease 11.59% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 35.7 (%).Trend:Decrease 17.05% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 35.6 (%).Trend:Decrease 0.28% than previous quarter

Overall: decreasing (-17.29%). Fluctuation: **Little** (low variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 data shows significant fluctuations in key metrics. Liabilities on revenue increased overall, though with substantial quarter-to-quarter variation.  Current assets on revenue showed a slight overall decrease, marked by significant volatility.  Ratio of retained earnings to revenue increased, while retained earnings on assets decreased. SG&A expense ratio showed little variation, slightly decreasing overall.