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 30.6 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 22.55 (%).Trend:Decrease 26.31% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 76.35 (%).Trend:Increase 238.58% than previous quarter

Overall: increasing (149.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 30.9 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 20.78 (%).Trend:Decrease 32.75% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 80.42 (%).Trend:Increase 287.01% than previous quarter

Overall: increasing (160.26%). 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 -0.3 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -1.79 (%).Trend:Increase 496.67% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -20.67 (%).Trend:Increase 1054.75% than previous quarter

Overall: decreasing (6790.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.02 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.45 (%).Trend:Decrease 1.73% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.53 (%).Trend:Decrease 2.84% than previous quarter

Overall: decreasing (-4.51%). 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 -0.16 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -1.42 (%).Trend:Increase 787.5% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -5.01 (%).Trend:Increase 252.82% than previous quarter

Overall: decreasing (3031.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q2 2019 to Q1 2020 reveal considerable volatility in financial performance.  Working capital efficiency, characterized by significant fluctuations in liabilities and current assets on revenue, suggests inconsistent cash flow management.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a marked downward trend with substantial variation.  SG&A expenses, however, indicate a generally decreasing pattern.  Investment efficiency also shows large fluctuations and a negative trend.  A deeper analysis of these fluctuations is needed to determine the root causes and the financial health of the company.