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 1095.67 (%).Trend:Decrease 31.96% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 2265.89 (%).Trend:Increase 106.8% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 155.95 (%).Trend:Decrease 93.12% than previous quarter

Overall: decreasing (-85.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 452.2 (%).Trend:Decrease 51.43% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1719.76 (%).Trend:Increase 280.31% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 929.41 (%).Trend:Decrease 45.96% than previous quarter

Overall: increasing (105.53%). 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 -6876.87 (%).Trend:Decrease 29.07% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -15367.39 (%).Trend:Increase 123.46% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -7883.07 (%).Trend:Decrease 48.7% than previous quarter

Overall: decreasing (14.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 375.16 (%).Trend:Decrease 2.26% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 255.28 (%).Trend:Decrease 31.95% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 227.74 (%).Trend:Decrease 10.79% than previous quarter

Overall: decreasing (-39.3%). Fluctuation: **Significant** (high 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 -1057.24 (%).Trend:Increase 37.24% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -761.61 (%).Trend:Decrease 27.96% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -748.04 (%).Trend:Decrease 1.78% than previous quarter

Overall: increasing (-29.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 data reveals significant fluctuations.  Liabilities on revenue decreased substantially, while current assets on revenue increased significantly. The Ratio of Retained Earnings to Revenue decreased slightly and SG&A expenses decreased significantly. Retained Earnings on Assets increased slightly.  All metrics showed significant variation.