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 22.57 (%).Trend:Decrease 23.67% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 81.79 (%).Trend:Increase 262.38% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 54.38 (%).Trend:Decrease 33.51% than previous quarter

Overall: increasing (140.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 36.47 (%).Trend:Decrease 28.67% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 122.71 (%).Trend:Increase 236.47% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 97.79 (%).Trend:Decrease 20.31% than previous quarter

Overall: increasing (168.14%). 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 49.92 (%).Trend:Decrease 35.08% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 163.89 (%).Trend:Increase 228.31% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 105.36 (%).Trend:Decrease 35.71% than previous quarter

Overall: increasing (111.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.78 (%).Trend:Decrease 1.09% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.36 (%).Trend:Increase 7.05% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 58.81 (%).Trend:Increase 8.19% than previous quarter

Overall: increasing (15.81%). 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 50.78 (%).Trend:Decrease 2.33% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 51.15 (%).Trend:Increase 0.73% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 46.83 (%).Trend:Decrease 8.45% than previous quarter

Overall: decreasing (-7.78%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency (liabilities and current assets on revenue) displays a notable increase (140.94% and 168.14%, respectively) with high variation over the three quarters from Q3 2019 to Q2 2020. Cost efficiency (ratio of retained earnings to revenue) reveals a substantial increase (111.06%), while the Selling, General, and Administrative (SG&A) expense ratio exhibits a moderate rise (15.81%) and limited fluctuation. Investment efficiency, measured by retained earnings on assets, shows a minor decrease (-7.78%), with low variation.