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 66.94 (%).Trend:Decrease 44.49% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 223.14 (%).Trend:Increase 233.34% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 107.0 (%).Trend:Decrease 52.05% than previous quarter

Overall: increasing (59.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 128.76 (%).Trend:Decrease 39.72% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 375.66 (%).Trend:Increase 191.75% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 186.35 (%).Trend:Decrease 50.39% than previous quarter

Overall: increasing (44.73%). 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 -68.97 (%).Trend:Decrease 34.28% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -218.73 (%).Trend:Increase 217.14% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -113.05 (%).Trend:Decrease 48.32% than previous quarter

Overall: decreasing (63.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -35.63 (%).Trend:Increase 6.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -37.75 (%).Trend:Increase 5.95% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -39.48 (%).Trend:Increase 4.58% than previous quarter

Overall: decreasing (10.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows large fluctuations. Liabilities on revenue decreased by over 40% in Q3 2019 before increasing significantly in Q1 2020. Q2 2020 saw a significant decrease in this metric. Current assets on revenue had similar, though less dramatic, changes.  Cost efficiency, based on the ratio of retained earnings to revenue, decreased substantially. Investment efficiency shows a consistent downward trend but with variations in the rate of decline.