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 31.82 (%).Trend:Decrease 31.89% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 84.62 (%).Trend:Increase 165.93% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 46.69 (%).Trend:Decrease 44.82% than previous quarter

Overall: increasing (46.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 179.2 (%).Trend:Decrease 36.62% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 492.64 (%).Trend:Increase 174.91% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 353.95 (%).Trend:Decrease 28.15% than previous quarter

Overall: increasing (97.52%). 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 -77.81 (%).Trend:Decrease 42.46% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -166.82 (%).Trend:Increase 114.39% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -73.46 (%).Trend:Decrease 55.96% than previous quarter

Overall: increasing (-5.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.17 (%).Trend:Decrease 10.29% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.98 (%).Trend:Decrease 3.12% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.4 (%).Trend:Decrease 9.68% than previous quarter

Overall: decreasing (-12.5%). 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 -36.07 (%).Trend:Decrease 10.67% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -27.61 (%).Trend:Decrease 23.45% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -17.87 (%).Trend:Decrease 35.28% than previous quarter

Overall: increasing (-50.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.09 (USD).Trend:Decrease 121.95% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.22 (USD).Trend:Increase 144.44% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 222.73% than previous quarter

Overall: increasing (688.89%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, liabilities on revenue increased (46.73%), and current assets on revenue also increased (97.52%), both with significant fluctuations.  The ratio of retained earnings to revenue increased (-5.59%), showing high variability. SG&A expense ratio decreased (-12.5%) with low fluctuation.  Retained earnings on assets increased (-50.46%), while earnings per share increased significantly (688.89%), displaying substantial fluctuation.