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 18.93 (%).Trend:Decrease 24.79% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 63.93 (%).Trend:Increase 237.72% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 31.32 (%).Trend:Decrease 51.01% than previous quarter

Overall: increasing (65.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 39.17 (%).Trend:Decrease 34.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 136.8 (%).Trend:Increase 249.25% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 66.11 (%).Trend:Decrease 51.67% than previous quarter

Overall: increasing (68.78%). 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 6.38 (%).Trend:Decrease 40.6% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -64.22 (%).Trend:Decrease 1106.58% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -38.86 (%).Trend:Decrease 39.49% than previous quarter

Overall: decreasing (-709.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.38 (%).Trend:Increase 1.39% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.12 (%).Trend:Increase 16.7% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.23 (%).Trend:Decrease 2.69% than previous quarter

Overall: increasing (13.57%). 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 5.5 (%).Trend:Decrease 9.69% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -19.31 (%).Trend:Decrease 451.09% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -22.41 (%).Trend:Increase 16.05% than previous quarter

Overall: decreasing (-507.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, measured by liabilities and current assets on revenue, increased significantly from Q3 2019 to Q2 2020, but with large fluctuations. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, while the SG&A expense ratio displays a moderate increase. Investment efficiency, measured by retained earnings on assets, demonstrates a considerable decrease, indicating poor returns on investments.