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 30.99 (%).Trend:Decrease 8.31% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 77.44 (%).Trend:Increase 149.89% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 45.93 (%).Trend:Decrease 40.69% than previous quarter

Overall: increasing (48.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 43.75 (%).Trend:Decrease 16.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 133.84 (%).Trend:Increase 205.92% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 74.19 (%).Trend:Decrease 44.57% than previous quarter

Overall: increasing (69.58%). 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 126.12 (%).Trend:Decrease 35.32% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 399.72 (%).Trend:Increase 216.94% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 228.49 (%).Trend:Decrease 42.84% than previous quarter

Overall: increasing (81.17%). 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 29.43 (%).Trend:Decrease 5.76% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 29.39 (%).Trend:Decrease 0.14% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 30.01 (%).Trend:Increase 2.11% than previous quarter

Overall: increasing (1.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.19 (USD).Trend:Increase 51.9% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 68.65% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 65.0% than previous quarter

Overall: decreasing (-48.28%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 show significant fluctuations across various metrics.  Working capital efficiency, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all exhibit substantial increases and decreases between quarters.  Cost efficiency, as measured by the SG&A expense ratio, is not included in the provided data.  Investment efficiency, measured by retained earnings on assets, shows a relatively stable increase. Earnings per share experienced significant volatility, decreasing overall.  The data reveal substantial quarter-to-quarter variation, impacting overall trends.