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 19.34 (%).Trend:Decrease 29.75% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 92.3 (%).Trend:Increase 377.25% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 63.1 (%).Trend:Decrease 31.64% than previous quarter

Overall: increasing (226.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 122.29 (%).Trend:Decrease 31.55% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 418.15 (%).Trend:Increase 241.93% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 521.58 (%).Trend:Increase 24.74% than previous quarter

Overall: increasing (326.51%). 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 -132.23 (%).Trend:Decrease 30.01% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -440.52 (%).Trend:Increase 233.15% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -326.45 (%).Trend:Decrease 25.89% than previous quarter

Overall: decreasing (146.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68.38 (%).Trend:Increase 6.11% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 91.34 (%).Trend:Increase 33.58% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 102.03 (%).Trend:Increase 11.7% than previous quarter

Overall: increasing (49.21%). 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 -73.61 (%).Trend:Increase 4.5% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -31.26 (%).Trend:Decrease 57.53% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -28.49 (%).Trend:Decrease 8.86% than previous quarter

Overall: increasing (-61.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, liabilities on revenue increased significantly (226.27%), fluctuating highly. Current assets on revenue also increased significantly (326.51%), showing significant fluctuation. The ratio of retained earnings to revenue decreased significantly (146.88%), exhibiting significant fluctuation. SG&A expense ratio increased (49.21%), with moderate variation. Retained earnings on assets increased (-61.3%), displaying significant fluctuation.