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 34.6 (%).Trend:Decrease 35.97% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 91.41 (%).Trend:Increase 164.19% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42.59 (%).Trend:Decrease 53.41% than previous quarter

Overall: increasing (23.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 25.54 (%).Trend:Decrease 39.72% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 80.13 (%).Trend:Increase 213.74% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 41.08 (%).Trend:Decrease 48.73% than previous quarter

Overall: increasing (60.85%). 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 27.49 (%).Trend:Decrease 32.66% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 89.2 (%).Trend:Increase 224.48% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 47.97 (%).Trend:Decrease 46.22% than previous quarter

Overall: increasing (74.5%). 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 4.37 (%).Trend:Increase 5.3% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 4.36 (%).Trend:Decrease 0.23% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 4.26 (%).Trend:Decrease 2.29% than previous quarter

Overall: decreasing (-2.52%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q3 2019 to Q2 2020 reveals significant fluctuations in working capital efficiency. Liabilities and current assets on revenue exhibit significant volatility, increasing overall but with considerable quarter-to-quarter variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also demonstrates a substantial increase with high fluctuation. Investment efficiency, as indicated by retained earnings on assets, shows a slight overall decrease with little fluctuation.  The data highlights significant instability and variability in financial metrics over the period.