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 42.5 (%).Trend:Decrease 32.43% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 133.24 (%).Trend:Increase 213.51% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 71.9 (%).Trend:Decrease 46.04% than previous quarter

Overall: increasing (69.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 201.18 (%).Trend:Decrease 38.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1192.29 (%).Trend:Increase 492.65% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 609.46 (%).Trend:Decrease 48.88% than previous quarter

Overall: increasing (202.94%). 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 -514.39 (%).Trend:Decrease 31.09% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1768.75 (%).Trend:Increase 243.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1011.42 (%).Trend:Decrease 42.82% than previous quarter

Overall: decreasing (96.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 78.2 (%).Trend:Decrease 1.2% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 96.68 (%).Trend:Increase 23.63% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 92.73 (%).Trend:Decrease 4.09% than previous quarter

Overall: increasing (18.58%). Fluctuation: **Neutral** (moderate 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 -206.53 (%).Trend:Increase 11.04% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -128.97 (%).Trend:Decrease 37.55% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -143.64 (%).Trend:Increase 11.37% than previous quarter

Overall: increasing (-30.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2019 to Q2 2020, Liabilities on Revenue showed an overall increase of 69.18% with substantial fluctuation. Current assets on Revenue increased significantly by 202.94%, also demonstrating high variability. The Ratio of Retained Earnings to Revenue decreased sharply (96.63%), exhibiting significant volatility. The SG&A Expense Ratio increased by 18.58%, displaying moderate fluctuation. Retained Earning on Assets increased by -30.45%, showing significant variation.