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 42.52 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 32.08 (%).Trend:Decrease 24.55% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 85.18 (%).Trend:Increase 165.52% than previous quarter

Overall: increasing (100.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 33.2 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 23.43 (%).Trend:Decrease 29.43% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 76.27 (%).Trend:Increase 225.52% than previous quarter

Overall: increasing (129.73%). 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 232.04 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 154.66 (%).Trend:Decrease 33.35% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 491.5 (%).Trend:Increase 217.79% than previous quarter

Overall: increasing (111.82%). 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 35.99 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 35.49 (%).Trend:Decrease 1.39% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 34.46 (%).Trend:Decrease 2.9% than previous quarter

Overall: decreasing (-4.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 5.25 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 7.76 (USD).Trend:Increase 47.81% than previous quarter
Year 2020 Quarter 1: Earning Per Share 1.48 (USD).Trend:Decrease 80.93% than previous quarter

Overall: decreasing (-71.81%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2019 to Q1 2020 show considerable fluctuation in key financial metrics.  Working capital efficiency reveals increases in liabilities and current assets on revenue, though with large fluctuations. Cost efficiency (ratio of retained earnings to revenue) also shows an increase, with considerable volatility.  Investment efficiency (retained earnings on assets) displays a slight decline, while earnings per share saw an overall decrease with large quarterly variations.