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 154.7 (%).Trend:Decrease 24.3% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 213.74 (%).Trend:Increase 38.16% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 149.22 (%).Trend:Decrease 30.19% than previous quarter

Overall: decreasing (-3.54%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 680.3 (%).Trend:Decrease 28.57% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 806.7 (%).Trend:Increase 18.58% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 553.72 (%).Trend:Decrease 31.36% than previous quarter

Overall: decreasing (-18.61%). Fluctuation: **Neutral** (moderate 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 -775.81 (%).Trend:Decrease 16.59% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -816.7 (%).Trend:Increase 5.27% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -635.49 (%).Trend:Decrease 22.19% than previous quarter

Overall: increasing (-18.09%). 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 -102.48 (%).Trend:Increase 15.99% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -92.75 (%).Trend:Decrease 9.49% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -104.53 (%).Trend:Increase 12.7% than previous quarter

Overall: decreasing (2.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue decreased slightly (-3.54%), and current assets on revenue decreased by 18.61%, both with moderate fluctuation.  However, the ratio of retained earnings to revenue shows a significant overall increase (-18.09%) with high variability. Retained earnings on assets decreased slightly (2.0%) but experienced significant fluctuation.