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 29.3 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 21.57 (%).Trend:Decrease 26.38% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 61.32 (%).Trend:Increase 184.28% than previous quarter

Overall: increasing (109.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 166.63 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 108.55 (%).Trend:Decrease 34.86% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 288.82 (%).Trend:Increase 166.07% than previous quarter

Overall: increasing (73.33%). 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 90.5 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 52.35 (%).Trend:Decrease 42.15% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 127.02 (%).Trend:Increase 142.64% than previous quarter

Overall: increasing (40.35%). 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 34.65 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 30.72 (%).Trend:Decrease 11.34% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 27.45 (%).Trend:Decrease 10.64% than previous quarter

Overall: decreasing (-20.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 reveal significant volatility in working capital efficiency. Liabilities on revenue increased substantially (109.28%), while current assets on revenue also showed significant growth (73.33%).  Cost efficiency, gauged by the ratio of retained earnings to revenue, displays a positive overall trend, increasing by 40.35% with considerable variation.  Investment efficiency, measured by retained earnings on assets, is decreasing (-20.78%) but with moderate fluctuation.  Data for SG&A expense ratio and earning per share are absent.