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 221.4 (%).Trend:Decrease 24.13% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 2071.72 (%).Trend:Increase 835.74% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 2301.68 (%).Trend:Increase 11.1% than previous quarter

Overall: increasing (939.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 2421.4 (%).Trend:Decrease 27.74% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 15495.96 (%).Trend:Increase 539.96% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 10775.63 (%).Trend:Decrease 30.46% than previous quarter

Overall: increasing (345.02%). 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 -12298.4 (%).Trend:Increase 8.78% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -73976.77 (%).Trend:Increase 501.52% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -65518.49 (%).Trend:Decrease 11.43% than previous quarter

Overall: decreasing (432.74%). 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 -455.26 (%).Trend:Increase 46.93% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -424.78 (%).Trend:Decrease 6.7% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -535.52 (%).Trend:Increase 26.07% than previous quarter

Overall: decreasing (17.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2019-Q2 2020 data reveals considerable volatility.  Liabilities on revenue increased substantially (939.6%), accompanied by a large increase in current assets on revenue (345.02%). However, the ratio of retained earnings to revenue decreased sharply (432.74%), while retained earnings on assets decreased (17.63%).  This inconsistency demands a thorough review.