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 220.45 (%).Trend:Decrease 66.04% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 508.86 (%).Trend:Increase 130.83% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 307.42 (%).Trend:Decrease 39.59% than previous quarter

Overall: increasing (39.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1206.34 (%).Trend:Decrease 69.85% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2939.99 (%).Trend:Increase 143.71% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1544.29 (%).Trend:Decrease 47.47% than previous quarter

Overall: increasing (28.01%). 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 -3511.64 (%).Trend:Decrease 62.97% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -11130.83 (%).Trend:Increase 216.97% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -6256.54 (%).Trend:Decrease 43.79% than previous quarter

Overall: decreasing (78.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 559.86 (%).Trend:Decrease 51.36% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 387.74 (%).Trend:Decrease 30.74% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 374.3 (%).Trend:Decrease 3.47% than previous quarter

Overall: decreasing (-33.14%). 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 -252.34 (%).Trend:Increase 20.97% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -270.36 (%).Trend:Increase 7.14% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -295.07 (%).Trend:Increase 9.14% than previous quarter

Overall: decreasing (16.93%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, data shows significant fluctuations. Liabilities on Revenue increased (39.45%), and Current assets on Revenue also increased (28.01%). However, the Ratio of Retained Earnings to Revenue decreased (-78.17%), while SG&A Expense Ratio decreased (-33.14%), showing neutral fluctuation. Retained Earning on Assets decreased (-16.93%).