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 65.78 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 44.65 (%).Trend:Decrease 32.12% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 114.52 (%).Trend:Increase 156.48% than previous quarter

Overall: increasing (74.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 357.09 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 339.82 (%).Trend:Decrease 4.84% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 779.16 (%).Trend:Increase 129.29% than previous quarter

Overall: increasing (118.2%). 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 -755.32 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -502.95 (%).Trend:Decrease 33.41% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1448.81 (%).Trend:Increase 188.06% than previous quarter

Overall: decreasing (91.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 96.4 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 93.82 (%).Trend:Decrease 2.68% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 90.75 (%).Trend:Decrease 3.27% than previous quarter

Overall: decreasing (-5.86%). 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 -178.61 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -116.94 (%).Trend:Decrease 34.53% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -133.79 (%).Trend:Increase 14.41% than previous quarter

Overall: increasing (-25.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2019 to Q1 2020, significant fluctuations characterized key metrics. Liabilities and current assets on revenue increased significantly, suggesting growth. However, the ratio of retained earnings to revenue decreased sharply, indicating worsening profitability.  The SG&A expense ratio decreased slightly, showing moderate cost control.  Retained earnings on assets showed a negative increase, implying further investigation is warranted.