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 199.52 (%).Trend:Decrease 52.23% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 503.15 (%).Trend:Increase 152.18% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 202.53 (%).Trend:Decrease 59.75% than previous quarter

Overall: increasing (1.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 568.27 (%).Trend:Decrease 73.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1730.42 (%).Trend:Increase 204.51% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 648.95 (%).Trend:Decrease 62.5% than previous quarter

Overall: increasing (14.2%). 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 -1914.3 (%).Trend:Decrease 68.74% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -6140.65 (%).Trend:Increase 220.78% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -3504.09 (%).Trend:Decrease 42.94% than previous quarter

Overall: decreasing (83.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 359.69 (%).Trend:Decrease 52.71% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 464.69 (%).Trend:Increase 29.19% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 458.65 (%).Trend:Decrease 1.3% than previous quarter

Overall: increasing (27.51%). Fluctuation: **Neutral** (moderate 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 -258.43 (%).Trend:Increase 3.77% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -280.03 (%).Trend:Increase 8.36% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -391.29 (%).Trend:Increase 39.73% than previous quarter

Overall: decreasing (51.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2019 to Q2 2020, Liabilities on Revenue increased slightly (1.51%) with significant fluctuation.  Current assets on revenue increased by 14.2% with significant fluctuation.  The Ratio of Retained Earnings to Revenue significantly decreased (83.05%).  The SG&A Expense Ratio increased by 27.51% with moderate fluctuation. Retained Earning on Assets decreased by 51.41% with significant fluctuation.