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 108.12 (%).Trend:Decrease 73.49% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 197.61 (%).Trend:Increase 82.77% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 244.66 (%).Trend:Increase 23.81% than previous quarter

Overall: increasing (126.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 869.67 (%).Trend:Decrease 15.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 512.23 (%).Trend:Decrease 41.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 239.79 (%).Trend:Decrease 53.19% than previous quarter

Overall: decreasing (-72.43%). 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 24509.21 (%).Trend:Decrease 33.32% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 67252.51 (%).Trend:Increase 174.4% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 34464.07 (%).Trend:Decrease 48.75% than previous quarter

Overall: increasing (40.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 216.72 (%).Trend:Increase 3.03% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 205.12 (%).Trend:Decrease 5.35% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 235.43 (%).Trend:Increase 14.78% than previous quarter

Overall: increasing (8.63%). 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 21.98 (%).Trend:Increase 0.5% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 22.58 (%).Trend:Increase 2.73% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 22.96 (%).Trend:Increase 1.68% than previous quarter

Overall: increasing (4.46%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2019 to Q2 2020, significant fluctuations were observed. Liabilities on revenue increased substantially (126.29%), while current assets on revenue decreased drastically (-72.43%).  Cost efficiency showed a net increase in the ratio of retained earnings to revenue (40.62%), despite significant fluctuations.  The SG&A expense ratio showed a slight increase (8.63%), and retained earnings on assets increased moderately (4.46%).