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 26.13 (%).Trend:Decrease 25.21% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 73.41 (%).Trend:Increase 180.94% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 40.46 (%).Trend:Decrease 44.88% than previous quarter

Overall: increasing (54.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 81.34 (%).Trend:Decrease 37.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 238.65 (%).Trend:Increase 193.4% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 310.51 (%).Trend:Increase 30.11% than previous quarter

Overall: increasing (281.74%). 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 -157.0 (%).Trend:Decrease 30.98% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -561.02 (%).Trend:Increase 257.34% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -326.26 (%).Trend:Decrease 41.85% than previous quarter

Overall: decreasing (107.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.98 (%).Trend:Increase 2.38% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 80.32 (%).Trend:Increase 18.15% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.93 (%).Trend:Decrease 10.45% than previous quarter

Overall: increasing (5.81%). 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 -47.45 (%).Trend:Decrease 36.58% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -56.58 (%).Trend:Increase 19.24% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -43.57 (%).Trend:Decrease 22.99% than previous quarter

Overall: increasing (-8.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue increased significantly (54.84%), fluctuating greatly. Current assets on revenue also increased significantly (281.74%) with high variation.  The ratio of retained earnings to revenue decreased significantly (107.81%) with high fluctuation.  SG&A expense ratio increased slightly (5.81%) with little variation. Retained earnings on assets increased slightly (-8.18%), exhibiting significant fluctuation.