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 89.9 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 62.98 (%).Trend:Decrease 29.94% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 187.89 (%).Trend:Increase 198.33% than previous quarter

Overall: increasing (109.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 228.06 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 147.77 (%).Trend:Decrease 35.21% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 528.88 (%).Trend:Increase 257.91% than previous quarter

Overall: increasing (131.9%). 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 -453.93 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -303.07 (%).Trend:Decrease 33.23% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -781.71 (%).Trend:Increase 157.93% than previous quarter

Overall: decreasing (72.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 64.37 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.37 (%).Trend:Increase 4.66% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 69.86 (%).Trend:Increase 3.7% than previous quarter

Overall: increasing (8.53%). 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 -167.18 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -174.62 (%).Trend:Increase 4.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -131.55 (%).Trend:Decrease 24.66% than previous quarter

Overall: increasing (-21.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2019 to Q1 2020 data shows significant fluctuations. Liabilities on revenue increased substantially (109%), and current assets increased sharply (131.9%). Cost efficiency reveals a significant decrease (-72.21%) in retained earnings to revenue, while SG&A expenses increased modestly (8.53%). Investment efficiency (retained earnings on assets) improved (-21.31%), although marked by high variation.