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 18.45 (%).Trend:Decrease 38.62% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 55.92 (%).Trend:Increase 203.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 34.55 (%).Trend:Decrease 38.22% than previous quarter

Overall: increasing (87.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 36.55 (%).Trend:Decrease 31.73% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 115.04 (%).Trend:Increase 214.75% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 63.83 (%).Trend:Decrease 44.51% than previous quarter

Overall: increasing (74.64%). 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 -4.79 (%).Trend:Decrease 60.67% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -11.79 (%).Trend:Increase 146.14% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12.42 (%).Trend:Increase 5.34% than previous quarter

Overall: decreasing (159.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.67 (%).Trend:Decrease 2.27% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.33 (%).Trend:Decrease 1.64% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Increase 3.74% than previous quarter

Overall: increasing (2.03%). 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 -5.27 (%).Trend:Decrease 41.12% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -4.2 (%).Trend:Decrease 20.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -7.89 (%).Trend:Increase 87.86% than previous quarter

Overall: decreasing (49.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue and current assets on revenue showed significant increases overall, despite high quarter-to-quarter fluctuations.  The ratio of retained earnings to revenue decreased significantly, while the SG&A expense ratio showed a small overall increase. Retained earnings on assets also decreased significantly.