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 41.36 (%).Trend:Decrease 39.72% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 178.04 (%).Trend:Increase 330.46% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 150.36 (%).Trend:Decrease 15.55% than previous quarter

Overall: increasing (263.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 27.22 (%).Trend:Decrease 36.79% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 122.77 (%).Trend:Increase 351.03% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 118.39 (%).Trend:Decrease 3.57% than previous quarter

Overall: increasing (334.94%). 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 61.76 (%).Trend:Decrease 32.55% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 231.79 (%).Trend:Increase 275.31% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 169.42 (%).Trend:Decrease 26.91% than previous quarter

Overall: increasing (174.32%). 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 38.48 (%).Trend:Increase 5.66% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 36.34 (%).Trend:Decrease 5.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 33.16 (%).Trend:Decrease 8.75% than previous quarter

Overall: decreasing (-13.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 125.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-175.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2019 to Q2 2020 show substantial fluctuations. Working capital metrics (liabilities and current assets on revenue) increased significantly (263.54% and 334.94%, respectively). Cost efficiency, represented by the retained earnings ratio, also increased (174.32%). Investment efficiency shows a modest decrease (-13.83%) in retained earnings on assets. Earnings per share have decreased significantly (-175.0%). The overall picture suggests a dynamic financial situation with substantial growth and decline in various areas.