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 70.65 (%).Trend:Decrease 42.67% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 55.9 (%).Trend:Decrease 20.88% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 48.42 (%).Trend:Decrease 13.38% than previous quarter

Overall: decreasing (-31.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 287.1 (%).Trend:Decrease 46.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 208.63 (%).Trend:Decrease 27.33% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 157.55 (%).Trend:Decrease 24.48% than previous quarter

Overall: decreasing (-45.12%). 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 -2868.73 (%).Trend:Decrease 47.04% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -2250.65 (%).Trend:Decrease 21.55% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1772.81 (%).Trend:Decrease 21.23% than previous quarter

Overall: increasing (-38.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 128.23 (%).Trend:Decrease 22.6% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.05 (%).Trend:Decrease 74.23% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.03 (%).Trend:Increase 57.43% than previous quarter

Overall: decreasing (-59.42%). Fluctuation: **Significant** (high 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 -806.75 (%).Trend:Increase 0.98% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -875.39 (%).Trend:Increase 8.51% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -921.91 (%).Trend:Increase 5.31% than previous quarter

Overall: decreasing (14.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over the period from Q3 2019 to Q2 2020, liabilities on revenue decreased by 31.46% with moderate fluctuation, and current assets on revenue decreased by 45.12% with significant fluctuation. The ratio of retained earnings to revenue showed an overall increase (less negative) by 38.2% with significant fluctuation. The SG&A expense ratio decreased by 59.42% with significant fluctuation.  Retained earnings on assets decreased by 14.27% with significant fluctuation.