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 24.77 (%).Trend:Decrease 34.28% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 69.64 (%).Trend:Increase 181.15% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 153.46 (%).Trend:Increase 120.36% than previous quarter

Overall: increasing (519.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 145.28 (%).Trend:Decrease 36.29% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 472.82 (%).Trend:Increase 225.45% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 498.37 (%).Trend:Increase 5.4% than previous quarter

Overall: increasing (243.04%). 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 -143.54 (%).Trend:Decrease 33.31% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -496.99 (%).Trend:Increase 246.24% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -330.68 (%).Trend:Decrease 33.46% than previous quarter

Overall: decreasing (130.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 83.3 (%).Trend:Decrease 6.71% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 81.63 (%).Trend:Decrease 2.0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91.46 (%).Trend:Increase 12.04% than previous quarter

Overall: increasing (9.8%). 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 -88.44 (%).Trend:Increase 4.76% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -94.51 (%).Trend:Increase 6.86% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -63.16 (%).Trend:Decrease 33.17% than previous quarter

Overall: increasing (-28.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period Q3 2019 to Q2 2020 witnessed a dramatic increase in liabilities on revenue (519.54%) and current assets on revenue (243.04%), both exhibiting significant fluctuation.  Conversely, the ratio of retained earnings to revenue decreased substantially (-130.37%), also showing significant fluctuation.  The SG&A expense ratio increased by 9.8%, demonstrating little fluctuation.  Retained earnings on assets increased by -28.58% with significant fluctuation.