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 21.42 (%).Trend:Decrease 31.83% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 65.86 (%).Trend:Increase 207.47% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 31.68 (%).Trend:Decrease 51.9% than previous quarter

Overall: increasing (47.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 150.13 (%).Trend:Increase 1.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 273.38 (%).Trend:Increase 82.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 255.88 (%).Trend:Decrease 6.4% than previous quarter

Overall: increasing (70.44%). 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 -128.02 (%).Trend:Decrease 36.41% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -341.01 (%).Trend:Increase 166.37% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -155.74 (%).Trend:Decrease 54.33% than previous quarter

Overall: decreasing (21.65%). 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 -53.37 (%).Trend:Decrease 23.02% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -60.93 (%).Trend:Increase 14.17% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -40.62 (%).Trend:Decrease 33.33% than previous quarter

Overall: increasing (-23.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, liabilities on revenue, and current assets on revenue for Q3 2019 to Q2 2020 show significant volatility. Liabilities on revenue decreased substantially in Q3 2019, increased greatly in Q1 2020, and decreased further in Q2 2020. Similarly, current assets on revenue exhibited fluctuating growth. Cost efficiency, measured by the ratio of retained earnings to revenue, is consistently negative and demonstrates considerable variation. Invest efficiency, as measured by retained earnings on assets, shows a decreasing trend with fluctuating percentage changes. Overall, the financial performance during this period shows considerable volatility.