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 30.93 (%).Trend:Decrease 32.28% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 104.4 (%).Trend:Increase 237.54% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 54.15 (%).Trend:Decrease 48.13% than previous quarter

Overall: increasing (75.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 30.01 (%).Trend:Decrease 33.06% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 107.73 (%).Trend:Increase 258.98% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 51.02 (%).Trend:Decrease 52.64% than previous quarter

Overall: increasing (70.01%). 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 15.08 (%).Trend:Decrease 32.38% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 53.77 (%).Trend:Increase 256.56% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 31.62 (%).Trend:Decrease 41.19% than previous quarter

Overall: increasing (109.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.62 (%).Trend:Decrease 1.53% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Increase 10.24% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.65 (%).Trend:Decrease 1.25% than previous quarter

Overall: increasing (8.86%). 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 19.05 (%).Trend:Increase 0.85% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 19.49 (%).Trend:Increase 2.31% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 21.27 (%).Trend:Increase 9.13% than previous quarter

Overall: increasing (11.65%). Fluctuation: **Little** (low variation).

Earning Per Share


Between Q3 2019 and Q2 2020, liabilities on revenue increased (75.07%), current assets on revenue increased (70.01%), and the ratio of retained earnings to revenue increased significantly (109.68%), all with high variation.  The SG&A expense ratio showed a small increase (8.86%) with low variation, and retained earnings on assets had a modest increase (11.65%) with low fluctuation.