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 132.57 (%).Trend:Decrease 25.2% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 542.17 (%).Trend:Increase 308.97% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 224.17 (%).Trend:Decrease 58.65% than previous quarter

Overall: increasing (69.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 900.58 (%).Trend:Decrease 45.51% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2463.08 (%).Trend:Increase 173.5% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 924.36 (%).Trend:Decrease 62.47% than previous quarter

Overall: increasing (2.64%). 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 -1965.92 (%).Trend:Decrease 32.15% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -4274.52 (%).Trend:Increase 117.43% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1557.59 (%).Trend:Decrease 63.56% than previous quarter

Overall: increasing (-20.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 175.64 (%).Trend:Decrease 5.48% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 130.87 (%).Trend:Decrease 25.49% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91.58 (%).Trend:Decrease 30.02% than previous quarter

Overall: decreasing (-47.86%). Fluctuation: **Significant** (high variation).


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 -152.19 (%).Trend:Increase 19.02% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -125.86 (%).Trend:Decrease 17.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -116.19 (%).Trend:Decrease 7.68% than previous quarter

Overall: increasing (-23.65%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 data reveals significant fluctuations across all metrics. Liabilities on revenue increased overall (69.1%), current assets on revenue showed a slight increase (2.64%).  The ratio of retained earnings to revenue decreased (-20.77%), while the SG&A expense ratio decreased substantially (-47.86%). Retained earnings on assets showed an overall increase (-23.65%), indicating significant variability in financial performance.