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 28.91 (%).Trend:Decrease 36.12% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 104.84 (%).Trend:Increase 262.64% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 54.32 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (87.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 118.53 (%).Trend:Decrease 36.58% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 334.32 (%).Trend:Increase 182.06% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 188.81 (%).Trend:Decrease 43.52% than previous quarter

Overall: increasing (59.29%). 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 -273.87 (%).Trend:Decrease 32.46% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -908.14 (%).Trend:Increase 231.6% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -531.37 (%).Trend:Decrease 41.49% than previous quarter

Overall: decreasing (94.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.64 (%).Trend:Decrease 3.87% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.15 (%).Trend:Increase 7.69% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Increase 5.86% than previous quarter

Overall: increasing (14.0%). 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 -80.72 (%).Trend:Increase 3.99% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -95.16 (%).Trend:Increase 17.89% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -97.48 (%).Trend:Increase 2.44% than previous quarter

Overall: decreasing (20.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2019 and Q2 2020, liabilities on revenue increased significantly by 87.89%, showing high variation. Current assets on revenue also increased significantly by 59.29%. The ratio of retained earnings to revenue decreased significantly (-94.02%), while SG&A expense ratio increased slightly by 14%. Retained earnings on assets decreased by 20.76% with significant fluctuation.