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 39.63 (%).Trend:Decrease 32.36% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 118.57 (%).Trend:Increase 199.19% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 57.98 (%).Trend:Decrease 51.1% than previous quarter

Overall: increasing (46.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 50.53 (%).Trend:Decrease 40.03% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 164.98 (%).Trend:Increase 226.5% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 81.48 (%).Trend:Decrease 50.61% than previous quarter

Overall: increasing (61.25%). 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 -2.22 (%).Trend:Decrease 90.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -21.22 (%).Trend:Increase 855.86% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -9.37 (%).Trend:Decrease 55.84% than previous quarter

Overall: decreasing (322.07%). 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 -1.93 (%).Trend:Decrease 85.21% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -5.91 (%).Trend:Increase 206.22% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -5.3 (%).Trend:Decrease 10.32% than previous quarter

Overall: decreasing (174.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Data from Q3 2019 to Q2 2020 shows significant fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue increased substantially, while retained earnings to revenue and retained earnings on assets decreased considerably.  These large swings suggest operational instability.  Additional data on SG&A expenses and earnings per share would offer more complete insights.