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 20.02 (%).Trend:Decrease 37.55% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 65.35 (%).Trend:Increase 226.42% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 60.06 (%).Trend:Decrease 8.09% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 50.59 (%).Trend:Decrease 28.3% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 242.98 (%).Trend:Increase 380.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 161.59 (%).Trend:Decrease 33.5% than previous quarter

Overall: increasing (219.41%). 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 35.19 (%).Trend:Decrease 39.91% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 116.76 (%).Trend:Increase 231.8% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 66.05 (%).Trend:Decrease 43.43% than previous quarter

Overall: increasing (87.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.25 (%).Trend:Decrease 4.97% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.23 (%).Trend:Increase 20.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.73 (%).Trend:Increase 1.21% than previous quarter

Overall: increasing (21.84%). 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 29.36 (%).Trend:Decrease 6.65% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 24.23 (%).Trend:Decrease 17.47% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 22.63 (%).Trend:Decrease 6.6% than previous quarter

Overall: decreasing (-22.92%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.08 (USD).Trend:Increase 78.03% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.82 (USD).Trend:Decrease 159.09% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.64 (USD).Trend:Decrease 9.89% than previous quarter

Overall: decreasing (-153.25%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, Liabilities on Revenue increased significantly (200%), Current assets on Revenue increased significantly (219%), and Ratio of Retained Earnings to Revenue increased significantly (87.7%).  SG&A Expense Ratio showed a small increase (21.84%). Retained Earning on Assets decreased (-22.92%), while Earning Per Share decreased significantly (-153.25%).  All metrics except SG&A and Retained Earning on Assets showed significant fluctuation.