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 89.2 (%).Trend:Decrease 36.1% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 268.18 (%).Trend:Increase 200.65% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 185.95 (%).Trend:Decrease 30.66% than previous quarter

Overall: increasing (108.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 67.25 (%).Trend:Decrease 43.43% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 172.42 (%).Trend:Increase 156.39% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 81.61 (%).Trend:Decrease 52.67% than previous quarter

Overall: increasing (21.35%). 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 -7.02 (%).Trend:Decrease 160.31% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -64.29 (%).Trend:Increase 815.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -82.96 (%).Trend:Increase 29.04% than previous quarter

Overall: decreasing (1081.77%). 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 -2.51 (%).Trend:Decrease 196.17% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -8.26 (%).Trend:Increase 229.08% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -21.77 (%).Trend:Increase 163.56% than previous quarter

Overall: decreasing (767.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.44 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 43.18% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.72 (USD).Trend:Decrease 1588.0% than previous quarter

Overall: decreasing (-945.45%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 reveals substantial fluctuations in key metrics. Liabilities on revenue exhibit a notable increase, followed by a decrease.  Current assets on revenue show a similar pattern with large increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining dramatically with significant swings. Investment efficiency and earnings per share also demonstrate considerable volatility and a negative overall trend. This suggests a volatile financial situation needing careful management and potential outlier analysis.