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 799.87 (%).Trend:Decrease 30.54% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1879.61 (%).Trend:Increase 134.99% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 1417.63 (%).Trend:Decrease 24.58% than previous quarter

Overall: increasing (77.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 4462.95 (%).Trend:Decrease 26.77% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 7688.67 (%).Trend:Increase 72.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 4423.05 (%).Trend:Decrease 42.47% than previous quarter

Overall: decreasing (-0.89%). 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 -26683.67 (%).Trend:Decrease 48.42% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -66228.48 (%).Trend:Increase 148.2% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -36327.97 (%).Trend:Decrease 45.15% than previous quarter

Overall: decreasing (36.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1385.66 (%).Trend:Decrease 16.03% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1204.85 (%).Trend:Decrease 13.05% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1253.73 (%).Trend:Increase 4.06% than previous quarter

Overall: decreasing (-9.52%). 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 -538.65 (%).Trend:Decrease 26.89% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -634.6 (%).Trend:Increase 17.81% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -567.35 (%).Trend:Decrease 10.6% than previous quarter

Overall: decreasing (5.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2019 to Q2 2020 data shows mixed trends. Liabilities on revenue increased by 77.23%, but with high volatility. Current assets on revenue decreased slightly by 0.89% but with high variation. The ratio of retained earnings to revenue decreased by 36.14%, showing significant quarter-to-quarter changes. SG&A expense ratio decreased by 9.52%, with little to moderate variation. Invest efficiency indicates a 5.33% decline in retained earnings on assets, but high variability.