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 59.61 (%).Trend:Decrease 28.82% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 117.15 (%).Trend:Increase 96.53% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 63.81 (%).Trend:Decrease 45.53% than previous quarter

Overall: increasing (7.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 52.48 (%).Trend:Decrease 48.08% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 141.61 (%).Trend:Increase 169.84% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 59.16 (%).Trend:Decrease 58.22% than previous quarter

Overall: increasing (12.73%). 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 -204.13 (%).Trend:Decrease 40.31% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -568.98 (%).Trend:Increase 178.73% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -397.04 (%).Trend:Decrease 30.22% than previous quarter

Overall: decreasing (94.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -76.12 (%).Trend:Decrease 22.99% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -70.0 (%).Trend:Decrease 8.04% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -75.54 (%).Trend:Increase 7.91% than previous quarter

Overall: increasing (-0.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q3 2019 to Q2 2020 shows significant variation in liabilities on revenue, increasing from 59.61% in Q3 2019 to 117.15% in Q1 2020, then decreasing to 63.81% in Q2 2020.  Current assets on revenue also demonstrate significant fluctuation, rising from 52.48% in Q3 2019 to 141.61% in Q1 2020, and then decreasing to 59.16% in Q2 2020.  Cost efficiency, as measured by the ratio of retained earnings to revenue, reveals a significant overall decrease with substantial quarter-to-quarter fluctuations.  Investment efficiency, using retained earnings on assets, shows a slight overall increase but substantial fluctuation.