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 18.5 (%).Trend:Decrease 27.96% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 61.67 (%).Trend:Increase 233.35% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 25.29 (%).Trend:Decrease 58.99% than previous quarter

Overall: increasing (36.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 251.64 (%).Trend:Decrease 31.74% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 582.75 (%).Trend:Increase 131.58% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 333.21 (%).Trend:Decrease 42.82% than previous quarter

Overall: increasing (32.42%). 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 -263.94 (%).Trend:Decrease 33.97% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -830.28 (%).Trend:Increase 214.57% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -519.87 (%).Trend:Decrease 37.39% than previous quarter

Overall: decreasing (96.97%). 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 -91.9 (%).Trend:Decrease 2.75% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -96.74 (%).Trend:Increase 5.27% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -104.94 (%).Trend:Increase 8.48% than previous quarter

Overall: decreasing (14.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020, Liabilities on Revenue increased by 36.7% and Current assets on Revenue increased by 32.42%, both with significant fluctuation. The Ratio of Retained Earnings to Revenue decreased by 96.97%, and Retained Earning on Assets decreased by 14.19%, both exhibiting significant variability.