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 29.96 (%).Trend:Decrease 52.21% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 151.89 (%).Trend:Increase 406.98% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 63.92 (%).Trend:Decrease 57.92% than previous quarter

Overall: increasing (113.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 220.71 (%).Trend:Decrease 44.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 780.93 (%).Trend:Increase 253.83% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 359.34 (%).Trend:Decrease 53.99% than previous quarter

Overall: increasing (62.81%). 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 -686.18 (%).Trend:Decrease 44.04% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -2386.24 (%).Trend:Increase 247.76% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1202.57 (%).Trend:Decrease 49.6% than previous quarter

Overall: decreasing (75.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 48.55 (%).Trend:Decrease 16.95% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.27 (%).Trend:Increase 26.2% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.09 (%).Trend:Decrease 3.56% than previous quarter

Overall: increasing (21.71%). Fluctuation: **Neutral** (moderate 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 -233.78 (%).Trend:Increase 0.31% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -234.2 (%).Trend:Increase 0.18% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -251.37 (%).Trend:Increase 7.33% than previous quarter

Overall: decreasing (7.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, Liabilities on Revenue increased (113.35%), and Current assets on Revenue increased (62.81%), both with significant fluctuations. The Ratio of Retained Earnings to Revenue decreased (75.26%) with high variation, while SG&A Expense Ratio increased (21.71%) with moderate variation. Retained Earning on Assets decreased (7.52%) with significant fluctuation.