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 65.36 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 46.18 (%).Trend:Decrease 29.35% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 147.13 (%).Trend:Increase 218.6% than previous quarter

Overall: increasing (125.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 115.63 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 77.93 (%).Trend:Decrease 32.6% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 252.87 (%).Trend:Increase 224.48% than previous quarter

Overall: increasing (118.69%). 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 -322.46 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -220.6 (%).Trend:Decrease 31.59% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -793.92 (%).Trend:Increase 259.89% than previous quarter

Overall: decreasing (146.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -103.93 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -105.86 (%).Trend:Increase 1.86% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -122.92 (%).Trend:Increase 16.12% than previous quarter

Overall: decreasing (18.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis of Q2 2019 to Q1 2020 shows significant fluctuations in working capital, cost, and investment efficiency metrics.  Liabilities on revenue and current assets on revenue both increased, with considerable volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates substantial decreases and high variation.  Investment efficiency, as indicated by retained earnings on assets, also indicates a significant decline with considerable volatility.  The data highlights the need for further investigation into the causes of these fluctuations.