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 39.49 (%).Trend:Decrease 25.32% than previous quarter
Year 2019 Quarter 1: Liabilities on Revenue 101.76 (%).Trend:Increase 157.69% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 55.18 (%).Trend:Decrease 45.77% than previous quarter

Overall: increasing (39.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 97.12 (%).Trend:Decrease 27.44% than previous quarter
Year 2019 Quarter 1: Current assets on Revenue 286.82 (%).Trend:Increase 195.33% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 260.51 (%).Trend:Decrease 9.17% than previous quarter

Overall: increasing (168.24%). 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 -247.14 (%).Trend:Decrease 36.99% than previous quarter
Year 2019 Quarter 1: Ratio of Retained Earnings to Revenue -653.25 (%).Trend:Increase 164.32% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -321.87 (%).Trend:Decrease 50.73% than previous quarter

Overall: decreasing (30.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.33 (%).Trend:Decrease 0.19% than previous quarter
Year 2019 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50.77 (%).Trend:Increase 7.27% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.35 (%).Trend:Decrease 4.77% than previous quarter

Overall: increasing (2.16%). 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 -214.42 (%).Trend:Decrease 12.43% than previous quarter
Year 2019 Quarter 1: Retained Earning on Assets -186.32 (%).Trend:Decrease 13.11% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -108.2 (%).Trend:Decrease 41.93% than previous quarter

Overall: increasing (-49.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2019 to Q2 2020, liabilities and current assets on revenue showed significant increases (39.73% and 168.24% respectively), with substantial fluctuations.  The ratio of retained earnings to revenue decreased significantly (-30.24%), while SG&A expense ratio showed a small increase (2.16%).  Retained earnings on assets increased by -49.54% with significant variation.