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 63.88 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 40.64 (%).Trend:Decrease 36.38% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 127.34 (%).Trend:Increase 213.34% than previous quarter

Overall: increasing (99.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 121.91 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 78.97 (%).Trend:Decrease 35.22% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 250.56 (%).Trend:Increase 217.29% than previous quarter

Overall: increasing (105.53%). 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 -2.01 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -1.86 (%).Trend:Decrease 7.46% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -71.16 (%).Trend:Increase 3725.81% than previous quarter

Overall: decreasing (3440.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.9 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.63 (%).Trend:Decrease 6.72% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.98 (%).Trend:Increase 1.99% than previous quarter

Overall: decreasing (-4.87%). 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 -0.84 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -1.21 (%).Trend:Increase 44.05% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -15.57 (%).Trend:Increase 1186.78% than previous quarter

Overall: decreasing (1753.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2019 to Q1 2020 reveals significant fluctuations in key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, is increasing but with high variability.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is decreasing considerably.  The selling, general, and administrative (SG&A) expense ratio shows a slight downward trend.  Investment efficiency, as represented by retained earnings on assets, is also decreasing substantially, showing considerable variation.  The provided data highlights notable instability in financial performance.