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 27.03 (%).Trend:Decrease 17.57% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 82.38 (%).Trend:Increase 204.77% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 44.75 (%).Trend:Decrease 45.68% than previous quarter

Overall: increasing (65.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 40.29 (%).Trend:Decrease 28.27% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 130.25 (%).Trend:Increase 223.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 66.07 (%).Trend:Decrease 49.27% than previous quarter

Overall: increasing (63.99%). 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 -5.48 (%).Trend:Decrease 2709.52% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -17.35 (%).Trend:Increase 216.61% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -8.92 (%).Trend:Decrease 48.59% than previous quarter

Overall: decreasing (62.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -3.28 (%).Trend:Decrease 3744.44% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -3.57 (%).Trend:Increase 8.84% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -3.62 (%).Trend:Increase 1.4% than previous quarter

Overall: decreasing (10.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, working capital efficiency shows a significant increase in liabilities on revenue and current assets on revenue, though with notable fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, experiences a significant decrease, exhibiting considerable volatility. Invest efficiency also shows a considerable decrease in retained earnings on assets with noticeable fluctuations during the period.