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 99.5 (%).Trend:Increase 14.32% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 236.74 (%).Trend:Increase 137.93% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 106.37 (%).Trend:Decrease 55.07% than previous quarter

Overall: increasing (6.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 191.02 (%).Trend:Decrease 38.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 634.7 (%).Trend:Increase 232.27% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 287.07 (%).Trend:Decrease 54.77% than previous quarter

Overall: increasing (50.28%). 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 -1801.34 (%).Trend:Decrease 25.28% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -5727.15 (%).Trend:Increase 217.94% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -2907.67 (%).Trend:Decrease 49.23% than previous quarter

Overall: decreasing (61.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 96.91 (%).Trend:Increase 4.37% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 77.14 (%).Trend:Decrease 20.4% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.29 (%).Trend:Decrease 10.18% than previous quarter

Overall: decreasing (-28.5%). 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 -245.27 (%).Trend:Increase 12.38% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -422.28 (%).Trend:Increase 72.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -484.42 (%).Trend:Increase 14.72% than previous quarter

Overall: decreasing (97.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020 data reveals significant fluctuations across key metrics. Liabilities and current assets on revenue increased overall. The ratio of retained earnings to revenue significantly decreased.  The SG&A expense ratio also decreased, but with moderate fluctuation. Retained earnings on assets showed a significant decrease.