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 40.92 (%).Trend:Decrease 14.59% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 40.11 (%).Trend:Decrease 1.98% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 21.89 (%).Trend:Decrease 45.43% than previous quarter

Overall: decreasing (-46.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 114.62 (%).Trend:Decrease 37.49% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 331.72 (%).Trend:Increase 189.41% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 181.96 (%).Trend:Decrease 45.15% than previous quarter

Overall: increasing (58.75%). 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 89.52 (%).Trend:Decrease 37.93% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 257.65 (%).Trend:Increase 187.81% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 138.74 (%).Trend:Decrease 46.15% than previous quarter

Overall: increasing (54.98%). 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 31.49 (%).Trend:Decrease 5.32% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 29.12 (%).Trend:Decrease 7.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 28.7 (%).Trend:Decrease 1.44% than previous quarter

Overall: decreasing (-8.86%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 show a complex financial pattern.  Liabilities on revenue decreased significantly with substantial variability.  Current assets on revenue saw increases with notable fluctuation, despite the overall uptrend.  Cost efficiency, represented by the retained earnings-to-revenue ratio, increased with high volatility.  Investment efficiency displayed a modest decline with little change.  The data indicate substantial volatility.