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 90.21 (%).Trend:Decrease 33.32% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 271.54 (%).Trend:Increase 201.01% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 134.27 (%).Trend:Decrease 50.55% than previous quarter

Overall: increasing (48.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 160.3 (%).Trend:Decrease 35.19% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 492.84 (%).Trend:Increase 207.45% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 255.93 (%).Trend:Decrease 48.07% than previous quarter

Overall: increasing (59.66%). 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 5.63 (%).Trend:Decrease 76.32% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 19.85 (%).Trend:Increase 252.58% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 12.05 (%).Trend:Decrease 39.29% than previous quarter

Overall: increasing (114.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 2.13 (%).Trend:Decrease 62.5% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 2.5 (%).Trend:Increase 17.37% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 2.98 (%).Trend:Increase 19.2% than previous quarter

Overall: increasing (39.91%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.24 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 61.29% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.15 (USD).Trend:Increase 139.58% than previous quarter

Overall: decreasing (-7.26%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, liabilities and current assets on revenue both increased significantly (48.84% and 59.66% respectively), while showing significant fluctuations.  The ratio of retained earnings to revenue also increased (114.03%), with significant fluctuation. Retained earnings on assets increased (39.91%), with moderate fluctuation.  However, earnings per share decreased (-7.26%), showing significant variation.