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 44.65 (%).Trend:Decrease 32.12% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 114.52 (%).Trend:Increase 156.48% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 65.48 (%).Trend:Decrease 42.82% than previous quarter

Overall: increasing (46.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 339.82 (%).Trend:Decrease 4.84% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 779.16 (%).Trend:Increase 129.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 395.88 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (16.5%). 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 -502.95 (%).Trend:Decrease 33.41% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1448.81 (%).Trend:Increase 188.06% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -832.23 (%).Trend:Decrease 42.56% than previous quarter

Overall: decreasing (65.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 93.82 (%).Trend:Decrease 2.68% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 90.75 (%).Trend:Decrease 3.27% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 94.86 (%).Trend:Increase 4.53% than previous quarter

Overall: increasing (1.11%). 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 -116.94 (%).Trend:Decrease 34.53% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -133.79 (%).Trend:Increase 14.41% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -147.39 (%).Trend:Increase 10.17% than previous quarter

Overall: decreasing (26.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, Liabilities on Revenue increased overall but with substantial quarterly variations. Current Assets on Revenue also increased, but with significant volatility. The Ratio of Retained Earnings to Revenue declined significantly, indicating worsening profitability. The SG&A Expense Ratio increased slightly, with low variation.  Retained Earning on Assets decreased, suggesting declining asset performance.