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 38.66 (%).Trend:Decrease 25.88% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 116.0 (%).Trend:Increase 200.05% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 60.96 (%).Trend:Decrease 47.45% than previous quarter

Overall: increasing (57.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 95.71 (%).Trend:Decrease 32.74% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 301.97 (%).Trend:Increase 215.51% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 188.57 (%).Trend:Decrease 37.55% than previous quarter

Overall: increasing (97.02%). 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 -41.54 (%).Trend:Decrease 30.49% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -115.2 (%).Trend:Increase 177.32% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -60.97 (%).Trend:Decrease 47.07% than previous quarter

Overall: decreasing (46.77%). 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 -33.22 (%).Trend:Decrease 0.09% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -23.97 (%).Trend:Decrease 27.84% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -22.35 (%).Trend:Decrease 6.76% than previous quarter

Overall: increasing (-32.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency for Q3 2019 to Q2 2020 exhibits large fluctuations. Liabilities on revenue sharply increased in Q1 2020 after showing a decrease. Current assets on revenue also show a large increase and subsequent decrease in Q1 2020. Cost efficiency shows a notable overall decrease in the ratio of retained earnings to revenue, with substantial fluctuations across the three quarters.  Invest efficiency shows a declining pattern in retained earnings on assets but with fluctuations across the quarters.