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 22.26 (%).Trend:Decrease 36.14% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 84.46 (%).Trend:Increase 279.42% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 41.82 (%).Trend:Decrease 50.49% than previous quarter

Overall: increasing (87.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 41.18 (%).Trend:Decrease 32.39% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 155.54 (%).Trend:Increase 277.71% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 82.99 (%).Trend:Decrease 46.64% than previous quarter

Overall: increasing (101.53%). 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 10.55 (%).Trend:Decrease 17.9% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 41.41 (%).Trend:Increase 292.51% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 25.83 (%).Trend:Decrease 37.62% than previous quarter

Overall: increasing (144.83%). 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 21.57 (%).Trend:Increase 20.91% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 23.31 (%).Trend:Increase 8.07% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 27.4 (%).Trend:Increase 17.55% than previous quarter

Overall: increasing (27.03%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial performance from Q3 2019 to Q2 2020 shows significant fluctuation in various metrics.  Liabilities and current assets on revenue display an overall increasing trend, yet marked volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits substantial increases and decreases, while investment efficiency demonstrates a positive and moderate trend.  The large variations highlight the need for in-depth analysis to understand the factors driving the inconsistent results.