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 22.92 (%).Trend:Decrease 30.84% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 66.88 (%).Trend:Increase 191.8% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 35.11 (%).Trend:Decrease 47.5% than previous quarter

Overall: increasing (53.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 35.94 (%).Trend:Decrease 28.02% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 104.55 (%).Trend:Increase 190.9% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 87.48 (%).Trend:Decrease 16.33% than previous quarter

Overall: increasing (143.41%). 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 -47.91 (%).Trend:Decrease 37.48% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -161.85 (%).Trend:Increase 237.82% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -101.28 (%).Trend:Decrease 37.42% than previous quarter

Overall: decreasing (111.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.59 (%).Trend:Increase 0.4% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.77 (%).Trend:Decrease 6.51% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.2 (%).Trend:Increase 20.65% than previous quarter

Overall: increasing (12.79%). 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 -22.3 (%).Trend:Decrease 10.26% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -23.3 (%).Trend:Increase 4.48% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -22.17 (%).Trend:Decrease 4.85% than previous quarter

Overall: increasing (-0.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 4.04 (USD).Trend:Increase 43.77% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.2 (USD).Trend:Decrease 70.3% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.42 (USD).Trend:Increase 18.33% than previous quarter

Overall: decreasing (-64.85%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, Liabilities on Revenue increased significantly (53.18%), fluctuating greatly. Current assets on revenue also increased significantly (143.41%), with high variation.  The Ratio of Retained Earnings to Revenue decreased significantly (111.4%), showing substantial fluctuation. SG&A Expense Ratio increased slightly (12.79%), exhibiting low variation. Retained Earning on Assets showed slight overall increase (-0.58%) but with significant fluctuation. Earning Per Share decreased significantly (-64.85%), with high variation.