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 48.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 31.65 (%).Trend:Decrease 34.53% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 104.67 (%).Trend:Increase 230.71% than previous quarter

Overall: increasing (116.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 56.26 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 37.27 (%).Trend:Decrease 33.75% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 117.05 (%).Trend:Increase 214.06% than previous quarter

Overall: increasing (108.05%). 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 -32.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -21.16 (%).Trend:Decrease 35.07% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -71.9 (%).Trend:Increase 239.79% than previous quarter

Overall: decreasing (120.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.79 (%).Trend:Increase 0.27% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.98 (%).Trend:Increase 1.28% than previous quarter

Overall: increasing (1.56%). 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 -19.41 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -19.54 (%).Trend:Increase 0.67% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -20.59 (%).Trend:Increase 5.37% than previous quarter

Overall: decreasing (6.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing overall (116.53%) and current assets on revenue also increasing (108.05%).  Cost efficiency reveals a significant decrease in the ratio of retained earnings to revenue (120.62%).  Selling, General & Administrative (SG&A) expense ratio has a slight upward trend (1.56%), while investment efficiency shows a decreasing retained earning on assets (6.08%).  The data exhibits substantial variation across the three quarters analyzed.