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 62.98 (%).Trend:Decrease 29.94% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 187.89 (%).Trend:Increase 198.33% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 97.27 (%).Trend:Decrease 48.23% than previous quarter

Overall: increasing (54.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 147.77 (%).Trend:Decrease 35.21% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 528.88 (%).Trend:Increase 257.91% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 367.62 (%).Trend:Decrease 30.49% than previous quarter

Overall: increasing (148.78%). 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 -303.07 (%).Trend:Decrease 33.23% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -781.71 (%).Trend:Increase 157.93% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -440.26 (%).Trend:Decrease 43.68% than previous quarter

Overall: decreasing (45.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.37 (%).Trend:Increase 4.66% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 69.86 (%).Trend:Increase 3.7% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 74.17 (%).Trend:Increase 6.17% than previous quarter

Overall: increasing (10.09%). 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 -174.62 (%).Trend:Increase 4.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -131.55 (%).Trend:Decrease 24.66% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -109.86 (%).Trend:Decrease 16.49% than previous quarter

Overall: increasing (-37.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2019 to Q2 2020 data indicates significant fluctuation across metrics. Liabilities on revenue increased by 54.45%, while current assets on revenue increased by 148.78%, both showing significant variation. Cost efficiency metrics show a decrease of 45.27% in the ratio of retained earnings to revenue and a 10.09% increase in SG&A expenses.  Retained earnings on assets increased by -37.09%, reflecting significant fluctuation.