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 23.3 (%).Trend:Decrease 32.29% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 76.02 (%).Trend:Increase 226.27% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 104.35 (%).Trend:Increase 37.27% than previous quarter

Overall: increasing (347.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 59.94 (%).Trend:Decrease 33.85% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 192.98 (%).Trend:Increase 221.96% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 235.2 (%).Trend:Increase 21.88% than previous quarter

Overall: increasing (292.39%). 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 12.47 (%).Trend:Decrease 27.29% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -202.06 (%).Trend:Decrease 1720.37% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -119.21 (%).Trend:Decrease 41.0% than previous quarter

Overall: decreasing (-1055.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Increase 0.35% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.89 (%).Trend:Increase 31.91% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.02 (%).Trend:Increase 30.55% than previous quarter

Overall: increasing (72.2%). Fluctuation: **Significant** (high 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 5.6 (%).Trend:Increase 10.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -42.42 (%).Trend:Decrease 857.5% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -18.12 (%).Trend:Decrease 57.28% than previous quarter

Overall: decreasing (-423.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, working capital efficiency fluctuates significantly. Liabilities on revenue increase substantially, followed by current assets on revenue increasing. Cost efficiency exhibits substantial declines, particularly the retained earnings-to-revenue ratio.  SG&A expense ratio shows increases, indicating a possible increase in administrative expenses. Investment efficiency is declining drastically. Overall, the period shows substantial and concerning volatility across all measured areas of the analysis.