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 33.75 (%).Trend:Decrease 45.86% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 91.13 (%).Trend:Increase 170.01% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 51.77 (%).Trend:Decrease 43.19% than previous quarter

Overall: increasing (53.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 62.89 (%).Trend:Decrease 46.39% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 154.72 (%).Trend:Increase 146.02% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 90.61 (%).Trend:Decrease 41.44% than previous quarter

Overall: increasing (44.08%). 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 -12.28 (%).Trend:Decrease 23.2% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -65.87 (%).Trend:Increase 436.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -40.14 (%).Trend:Decrease 39.06% than previous quarter

Overall: decreasing (226.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.08 (%).Trend:Decrease 11.5% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 4.85% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Decrease 4.84% than previous quarter

Overall: decreasing (-9.45%). 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 -4.89 (%).Trend:Increase 32.88% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -9.65 (%).Trend:Increase 97.34% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -11.74 (%).Trend:Increase 21.66% than previous quarter

Overall: decreasing (140.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -2.7 (USD).Trend:Increase 48.35% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.89 (USD).Trend:Decrease 67.04% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.6 (USD).Trend:Increase 192.13% than previous quarter

Overall: increasing (-3.7%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, Liabilities on Revenue showed significant fluctuation, increasing overall by 53.39%. Current assets on Revenue also increased by 44.08%, with significant fluctuation.  The Ratio of Retained Earnings to Revenue significantly decreased by 226.87%. The SG&A Expense Ratio decreased slightly by -9.45%. Retained Earnings on Assets decreased by 140.08% with significant fluctuation, while Earnings Per Share increased by -3.7% with significant fluctuation.