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 20.11 (%).Trend:Decrease 35.87% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 53.73 (%).Trend:Increase 167.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 27.28 (%).Trend:Decrease 49.23% than previous quarter

Overall: increasing (35.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 34.3 (%).Trend:Decrease 28.47% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 85.23 (%).Trend:Increase 148.48% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 44.08 (%).Trend:Decrease 48.28% than previous quarter

Overall: increasing (28.51%). 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 -4.79 (%).Trend:Decrease 97.75% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -15.86 (%).Trend:Increase 231.11% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -8.26 (%).Trend:Decrease 47.92% than previous quarter

Overall: decreasing (72.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.87 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.33 (%).Trend:Decrease 7.75% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.58 (%).Trend:Decrease 4.09% than previous quarter

Overall: decreasing (-11.52%). Fluctuation: **Little** (low 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 -2.95 (%).Trend:Decrease 97.75% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -4.28 (%).Trend:Increase 45.08% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -4.55 (%).Trend:Increase 6.31% than previous quarter

Overall: decreasing (54.24%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue showed significant fluctuation, increasing overall by 35.65%. Current assets on revenue also increased by 28.51% with significant fluctuation.  The ratio of retained earnings to revenue decreased by 72.44% with significant fluctuation.  The SG&A expense ratio decreased by 11.52% with little fluctuation. Retained earnings on assets decreased by 54.24% with significant fluctuation.