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 36.53 (%).Trend:Decrease 44.34% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 101.84 (%).Trend:Increase 178.78% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 53.0 (%).Trend:Decrease 47.96% than previous quarter

Overall: increasing (45.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 97.44 (%).Trend:Decrease 39.42% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 294.68 (%).Trend:Increase 202.42% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 141.5 (%).Trend:Decrease 51.98% than previous quarter

Overall: increasing (45.22%). 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 -26.8 (%).Trend:Decrease 32.31% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -105.78 (%).Trend:Increase 294.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -48.44 (%).Trend:Decrease 54.21% than previous quarter

Overall: decreasing (80.75%). 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 -21.19 (%).Trend:Increase 10.71% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -27.66 (%).Trend:Increase 30.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -26.59 (%).Trend:Decrease 3.87% than previous quarter

Overall: decreasing (25.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 90.91% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 116.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.06 (USD).Trend:Decrease 142.86% than previous quarter

Overall: decreasing (-92.86%). Fluctuation: **Significant** (high variation).



The provided data reveals significant fluctuations in several key financial metrics from Q3 2019 to Q2 2020.  Liabilities and current assets on revenue both increased overall, while retained earnings on revenue and assets decreased.  Earnings per share experienced a substantial decline.  These volatile trends suggest the need for further investigation into underlying business operations.