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 23.29 (%).Trend:Decrease 27.56% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 62.93 (%).Trend:Increase 170.2% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 25.55 (%).Trend:Decrease 59.4% than previous quarter

Overall: increasing (9.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 35.18 (%).Trend:Decrease 27.9% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 89.61 (%).Trend:Increase 154.72% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 44.44 (%).Trend:Decrease 50.41% than previous quarter

Overall: increasing (26.32%). 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 -315.34 (%).Trend:Decrease 34.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -932.36 (%).Trend:Increase 195.67% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -506.5 (%).Trend:Decrease 45.68% than previous quarter

Overall: decreasing (60.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.11 (%).Trend:Decrease 0.25% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.27 (%).Trend:Increase 1.32% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.63 (%).Trend:Increase 2.93% than previous quarter

Overall: increasing (4.29%). 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 -73.17 (%).Trend:Decrease 14.11% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -77.17 (%).Trend:Increase 5.47% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -81.29 (%).Trend:Increase 5.34% than previous quarter

Overall: decreasing (11.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 reveal significant volatility. Working capital efficiency shows increases in both liabilities and current assets on revenue, with substantial fluctuations. Cost efficiency displays a notable negative trend in the ratio of retained earnings to revenue, contrasting with a modest increase in the SG&A expense ratio.  Investment efficiency shows a negative trend in retained earnings on assets, marked by significant fluctuations.