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 23.8 (%).Trend:Decrease 30.23% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 70.09 (%).Trend:Increase 194.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 37.17 (%).Trend:Decrease 46.97% than previous quarter

Overall: increasing (56.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 76.78 (%).Trend:Decrease 40.17% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 243.8 (%).Trend:Increase 217.53% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 126.63 (%).Trend:Decrease 48.06% than previous quarter

Overall: increasing (64.93%). 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 -3.21 (%).Trend:Decrease 279.33% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -38.47 (%).Trend:Increase 1098.44% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -29.9 (%).Trend:Decrease 22.28% than previous quarter

Overall: decreasing (831.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.22 (%).Trend:Increase 2.02% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.88 (%).Trend:Increase 3.26% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.39 (%).Trend:Increase 2.44% than previous quarter

Overall: increasing (5.79%). 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 -2.83 (%).Trend:Decrease 377.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -9.19 (%).Trend:Increase 224.73% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -13.47 (%).Trend:Increase 46.57% than previous quarter

Overall: decreasing (375.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, Liabilities on Revenue showed an overall increase (56.18%), while Current Assets on Revenue also increased (64.93%). Both exhibited significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased substantially (-831.46%) with significant variation.  SG&A Expense Ratio showed a small increase (5.79%) with little variation. Retained Earnings on Assets decreased drastically (-375.97%) with significant fluctuation.