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 140.92 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 75.91 (%).Trend:Decrease 46.13% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 165.66 (%).Trend:Increase 118.23% than previous quarter

Overall: increasing (17.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 407.62 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 240.32 (%).Trend:Decrease 41.04% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1845.75 (%).Trend:Increase 668.04% than previous quarter

Overall: increasing (352.81%). 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 -566.37 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -399.98 (%).Trend:Decrease 29.38% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -2405.07 (%).Trend:Increase 501.3% than previous quarter

Overall: decreasing (324.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.47 (%).Trend:Increase 1.88% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.82 (%).Trend:Increase 32.96% than previous quarter

Overall: increasing (35.45%). 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 -130.26 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -153.71 (%).Trend:Increase 18.0% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -123.85 (%).Trend:Decrease 19.43% than previous quarter

Overall: increasing (-4.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2019 to Q1 2020 indicate significant fluctuations across financial metrics. Working capital efficiency shows increased liabilities and current assets on revenue, yet with significant variability between quarters.  Cost efficiency shows a decrease in the ratio of retained earnings to revenue and an increase in SG&A expense ratio, with substantial fluctuations.  Investment efficiency shows an increasing trend in retained earnings on assets, though with noteworthy quarter-to-quarter variations.