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 31.16 (%).Trend:Decrease 41.23% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 199.13 (%).Trend:Increase 539.06% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 131.49 (%).Trend:Decrease 33.97% than previous quarter

Overall: increasing (321.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 46.36 (%).Trend:Decrease 38.57% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 293.65 (%).Trend:Increase 533.41% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 151.2 (%).Trend:Decrease 48.51% than previous quarter

Overall: increasing (226.14%). 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 -488.19 (%).Trend:Decrease 41.04% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -2702.75 (%).Trend:Increase 453.63% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1406.66 (%).Trend:Decrease 47.95% than previous quarter

Overall: decreasing (188.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.56 (%).Trend:Decrease 9.91% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 98.79 (%).Trend:Increase 107.72% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 86.65 (%).Trend:Decrease 12.29% than previous quarter

Overall: increasing (82.19%). Fluctuation: **Significant** (high 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 -319.85 (%).Trend:Decrease 0.68% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -318.78 (%).Trend:Decrease 0.33% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -317.67 (%).Trend:Decrease 0.35% than previous quarter

Overall: increasing (-0.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation between Q3 2019 and Q2 2020. Liabilities on revenue increased substantially, followed by a decrease in Q2 2020. Current assets on revenue also saw a dramatic increase and decrease. Cost efficiency displays a significant overall decrease in the ratio of retained earnings to revenue, with high fluctuations. The SG&A expense ratio increased overall with notable variations. Invest efficiency shows a minor increase in retained earnings on assets with significant fluctuations. Earning per share data is not provided.