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 53.41 (%).Trend:Decrease 27.06% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 168.89 (%).Trend:Increase 216.21% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 94.43 (%).Trend:Decrease 44.09% than previous quarter

Overall: increasing (76.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 29.7 (%).Trend:Decrease 45.06% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 197.82 (%).Trend:Increase 566.06% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 85.35 (%).Trend:Decrease 56.85% than previous quarter

Overall: increasing (187.37%). 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 192.72 (%).Trend:Decrease 22.9% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 553.91 (%).Trend:Increase 187.42% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 296.28 (%).Trend:Decrease 46.51% than previous quarter

Overall: increasing (53.74%). 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 24.16 (%).Trend:Increase 3.87% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 19.24 (%).Trend:Decrease 20.36% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 17.97 (%).Trend:Decrease 6.6% than previous quarter

Overall: decreasing (-25.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.01 (USD).Trend:Increase 158.97% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.76 (USD).Trend:Decrease 274.26% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.54 (USD).Trend:Increase 44.32% than previous quarter

Overall: decreasing (-351.49%). Fluctuation: **Significant** (high variation).



Working capital efficiency showed significant increases in both liabilities and current assets on revenue.  Cost efficiency increased by 53.74% with significant variation. Investment efficiency decreased by 25.62% with moderate variation. Earnings per share decreased significantly (-351.49%) with significant variation.