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 30.33 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 20.54 (%).Trend:Decrease 32.28% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 72.69 (%).Trend:Increase 253.89% than previous quarter

Overall: increasing (139.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 75.38 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 50.73 (%).Trend:Decrease 32.7% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 249.71 (%).Trend:Increase 392.23% than previous quarter

Overall: increasing (231.27%). 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 1.69 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 0.11 (%).Trend:Decrease 93.49% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -7.73 (%).Trend:Decrease 7127.27% than previous quarter

Overall: decreasing (-557.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.13 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.46 (%).Trend:Decrease 2.09% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.85 (%).Trend:Increase 20.31% than previous quarter

Overall: increasing (17.8%). 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 1.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 0.13 (%).Trend:Decrease 90.3% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -2.05 (%).Trend:Decrease 1676.92% than previous quarter

Overall: decreasing (-252.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 0.94 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 1.2 (USD).Trend:Increase 27.66% than previous quarter
Year 2020 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 104.17% than previous quarter

Overall: decreasing (-105.32%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2019 to Q1 2020 present a mixed financial picture. Working capital efficiency demonstrates substantial volatility, with notable increases in both liabilities and current assets during Q1 2020. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a substantial decline, suggesting financial difficulties or poor investment strategies.  The Selling, General, and Administrative (SG&A) expense ratio displays relatively stable growth.  Investment efficiency and earnings per share both show significant decreases, implying further financial struggles.  The data suggests a period of significant financial volatility and potential risks for the business.