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 314.14 (%).Trend:Decrease 24.99% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 402.85 (%).Trend:Increase 28.24% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 180.13 (%).Trend:Decrease 55.29% than previous quarter

Overall: decreasing (-42.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1323.33 (%).Trend:Increase 1.71% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1639.31 (%).Trend:Increase 23.88% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1033.84 (%).Trend:Decrease 36.93% than previous quarter

Overall: decreasing (-21.88%). Fluctuation: **Neutral** (moderate 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 -2420.27 (%).Trend:Decrease 31.59% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -5308.9 (%).Trend:Increase 119.35% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3312.57 (%).Trend:Decrease 37.6% than previous quarter

Overall: decreasing (36.87%). 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 -141.06 (%).Trend:Decrease 37.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -219.02 (%).Trend:Increase 55.27% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -269.68 (%).Trend:Increase 23.13% than previous quarter

Overall: decreasing (91.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q2 2020, Liabilities on Revenue decreased by 42.66%,  while Current assets on Revenue decreased by 21.88%, showing moderate variation. The Ratio of Retained Earnings to Revenue decreased significantly by 36.87%, and Retained Earnings on Assets decreased by 91.18% with high variation.  These figures suggest potential operational challenges requiring deeper scrutiny.