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 18.3 (%).Trend:Decrease 34.5% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 48.99 (%).Trend:Increase 167.7% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 27.65 (%).Trend:Decrease 43.56% than previous quarter

Overall: increasing (51.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 75.96 (%).Trend:Decrease 44.22% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 234.35 (%).Trend:Increase 208.52% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 138.12 (%).Trend:Decrease 41.06% than previous quarter

Overall: increasing (81.83%). 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 28.57 (%).Trend:Decrease 30.28% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 94.72 (%).Trend:Increase 231.54% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 52.0 (%).Trend:Decrease 45.1% than previous quarter

Overall: increasing (82.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.7 (%).Trend:Decrease 1.68% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.28 (%).Trend:Decrease 23.64% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.61 (%).Trend:Increase 2.31% than previous quarter

Overall: decreasing (-21.87%). Fluctuation: **Neutral** (moderate 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 13.48 (%).Trend:Increase 3.61% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 15.03 (%).Trend:Increase 11.5% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 15.96 (%).Trend:Increase 6.19% than previous quarter

Overall: increasing (18.4%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2019 to Q2 2020, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all increased significantly (51.09%, 81.83%, and 82.01% respectively), exhibiting high variation.  Conversely, the SG&A Expense Ratio decreased (-21.87%) with moderate fluctuation. Retained Earnings on Assets demonstrated a small increase (18.4%) with low variation.