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 107.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 84.07 (%).Trend:Decrease 21.43% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 242.04 (%).Trend:Increase 187.9% than previous quarter

Overall: increasing (126.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 182.39 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 112.64 (%).Trend:Decrease 38.24% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 385.13 (%).Trend:Increase 241.91% than previous quarter

Overall: increasing (111.16%). 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 -371.82 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -263.55 (%).Trend:Decrease 29.12% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -966.12 (%).Trend:Increase 266.58% than previous quarter

Overall: decreasing (159.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.56 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.38 (%).Trend:Decrease 2.91% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.93 (%).Trend:Increase 9.01% than previous quarter

Overall: increasing (5.84%). 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 -78.32 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -87.97 (%).Trend:Increase 12.32% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -108.52 (%).Trend:Increase 23.36% than previous quarter

Overall: decreasing (38.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2019-Q1 2020, key financial indicators show significant volatility. Liabilities on Revenue and Current Assets on Revenue increased sharply, suggesting potential working capital challenges.  The Ratio of Retained Earnings to Revenue decreased significantly, indicating potential profitability concerns, while the SG&A Expense Ratio's increase was minimal. Retained Earning on Assets also decreased significantly, warranting further investigation.