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 20.05 (%).Trend:Decrease 39.68% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 81.1 (%).Trend:Increase 304.49% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.87 (%).Trend:Decrease 47.14% than previous quarter

Overall: increasing (113.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 40.23 (%).Trend:Decrease 36.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 140.84 (%).Trend:Increase 250.09% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 69.52 (%).Trend:Decrease 50.64% than previous quarter

Overall: increasing (72.81%). 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 92.99 (%).Trend:Decrease 31.16% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 333.34 (%).Trend:Increase 258.47% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 154.75 (%).Trend:Decrease 53.58% than previous quarter

Overall: increasing (66.42%). 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 98.35 (%).Trend:Increase 4.56% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 98.88 (%).Trend:Increase 0.54% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 97.48 (%).Trend:Decrease 1.42% than previous quarter

Overall: decreasing (-0.88%). Fluctuation: **Little** (low variation).

Earning Per Share


Q3 2019 to Q2 2020 financial data displays significant fluctuations in working capital efficiency and cost efficiency metrics. Liabilities on revenue and current assets on revenue both increased overall (113.82% and 72.81%, respectively), exhibiting substantial quarter-to-quarter variations. The ratio of retained earnings to revenue also increased overall (66.42%), with substantial volatility.  Investment efficiency, measured by retained earnings on assets, shows a slight overall decrease (-0.88%) with minimal quarterly variation.  The data lacks detail on SG&A and Earnings Per Share.