Working Capital Efficiency
The data from Quater 2 in 2019 to Quater 1 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 2: Liabilities on Revenue 29.68 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 21.03 (%).Trend:Decrease 29.14% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 61.92 (%).Trend:Increase 194.44% than previous quarter

Overall: increasing (108.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 45.88 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 31.0 (%).Trend:Decrease 32.43% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 99.69 (%).Trend:Increase 221.58% than previous quarter

Overall: increasing (117.28%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2019 to Quater 1 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 2: Ratio of Retained Earnings to Revenue 32.69 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 22.78 (%).Trend:Decrease 30.32% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 68.36 (%).Trend:Increase 200.09% than previous quarter

Overall: increasing (109.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.64 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.92 (%).Trend:Increase 1.24% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.27 (%).Trend:Increase 5.89% than previous quarter

Overall: increasing (7.2%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2019 to Quater 1 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 2: Retained Earning on Assets 18.81 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 20.02 (%).Trend:Increase 6.43% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 16.74 (%).Trend:Decrease 16.38% than previous quarter

Overall: decreasing (-11.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 1.85 (USD).Trend:Increase 37.04% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 85.41% than previous quarter

Overall: decreasing (-80.0%). Fluctuation: **Significant** (high variation).



From Q2 2019 to Q1 2020, liabilities and current assets on revenue increased significantly, alongside the ratio of retained earnings to revenue.  This suggests potential issues with working capital efficiency and cost management.  However, the SG&A expense ratio increased only slightly, showing low fluctuation.  While retained earnings on assets decreased slightly, earnings per share experienced a dramatic drop.