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 218.48 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 127.23 (%).Trend:Decrease 41.77% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 484.64 (%).Trend:Increase 280.92% than previous quarter

Overall: increasing (121.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 1442.25 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 611.9 (%).Trend:Decrease 57.57% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2402.68 (%).Trend:Increase 292.66% than previous quarter

Overall: increasing (66.59%). 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 -3354.95 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -1711.19 (%).Trend:Decrease 49.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -6468.93 (%).Trend:Increase 278.04% than previous quarter

Overall: decreasing (92.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 469.29 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 329.55 (%).Trend:Decrease 29.78% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 383.18 (%).Trend:Increase 16.27% than previous quarter

Overall: decreasing (-18.35%). Fluctuation: **Neutral** (moderate 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 -224.63 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -269.78 (%).Trend:Increase 20.1% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -262.29 (%).Trend:Decrease 2.78% than previous quarter

Overall: decreasing (16.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 reveal a volatile financial picture.  Working capital efficiency shows substantial increases in both liabilities and current assets on revenue, but with significant fluctuations.  Cost efficiency, indicated by a declining ratio of retained earnings to revenue and a generally decreasing SG&A expense ratio, highlights potential areas for improvement.  Investment efficiency, reflected in a decreasing retained earnings on assets ratio, also exhibits high volatility.  The data suggests a need for deeper analysis to pinpoint the reasons behind the fluctuations and assess the overall financial health.