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 16.75 (%).Trend:Decrease 38.08% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 54.92 (%).Trend:Increase 227.88% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 28.5 (%).Trend:Decrease 48.11% than previous quarter

Overall: increasing (70.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 87.37 (%).Trend:Decrease 34.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 276.34 (%).Trend:Increase 216.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 145.11 (%).Trend:Decrease 47.49% than previous quarter

Overall: increasing (66.09%). 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 -8.91 (%).Trend:Decrease 30.5% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -30.0 (%).Trend:Increase 236.7% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -15.92 (%).Trend:Decrease 46.93% than previous quarter

Overall: decreasing (78.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.7 (%).Trend:Increase 1.2% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.71 (%).Trend:Increase 0.08% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.16 (%).Trend:Increase 3.54% than previous quarter

Overall: increasing (3.62%). 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 -6.42 (%).Trend:Increase 6.47% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -6.74 (%).Trend:Increase 4.98% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -6.75 (%).Trend:Increase 0.15% than previous quarter

Overall: decreasing (5.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2019 to Q2 2020 financial data indicates substantial volatility in working capital efficiency.  Liabilities on revenue increased (70.15%), while current assets on revenue also showed an increase (66.09%). Cost efficiency reveals a substantial decrease in the ratio of retained earnings to revenue (78.68%). SG&A expenses exhibited a small overall increase (3.62%). Investment efficiency displayed a noticeable decrease in retained earnings on assets (5.14%).