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 1404.39 (%).Trend:Decrease 29.55% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 5367.66 (%).Trend:Increase 282.21% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 2357.09 (%).Trend:Decrease 56.09% than previous quarter

Overall: increasing (67.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1411.29 (%).Trend:Decrease 29.47% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 5307.47 (%).Trend:Increase 276.07% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 2387.53 (%).Trend:Decrease 55.02% than previous quarter

Overall: increasing (69.17%). 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 191.29 (%).Trend:Decrease 31.33% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 477.68 (%).Trend:Increase 149.72% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 256.36 (%).Trend:Decrease 46.33% than previous quarter

Overall: increasing (34.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.38 (%).Trend:Decrease 7.75% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.32 (%).Trend:Decrease 2.52% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.18 (%).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-8.4%). 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 9.79 (%).Trend:Decrease 0.61% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 7.27 (%).Trend:Decrease 25.74% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 8.43 (%).Trend:Increase 15.96% than previous quarter

Overall: decreasing (-13.89%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 2.64 (USD).Trend:Increase 56.21% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.18 (USD).Trend:Decrease 55.3% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.14 (USD).Trend:Increase 81.36% than previous quarter

Overall: decreasing (-18.94%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2019 to Q2 2020 indicates significant fluctuations across various metrics.  Liabilities and current assets on revenue showed overall increases (67.84% and 69.17% respectively) despite considerable quarterly variations.  Retained earnings to revenue also increased (34.02%) with significant fluctuation, whereas SG&A expense ratio decreased (-8.4%).  Investment efficiency metrics, notably retained earnings on assets and earnings per share, decreased overall (-13.89% and -18.94% respectively), indicating considerable variability.