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 30.62 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 19.14 (%).Trend:Decrease 37.49% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 80.32 (%).Trend:Increase 319.64% than previous quarter

Overall: increasing (162.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 61.61 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 37.52 (%).Trend:Decrease 39.1% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 150.51 (%).Trend:Increase 301.15% than previous quarter

Overall: increasing (144.29%). 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 5.91 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 5.31 (%).Trend:Decrease 10.15% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 22.99 (%).Trend:Increase 332.96% than previous quarter

Overall: increasing (289.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.43 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.26 (%).Trend:Decrease 2.02% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.63 (%).Trend:Increase 4.48% than previous quarter

Overall: increasing (2.37%). 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 3.35 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 4.72 (%).Trend:Increase 40.9% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 5.87 (%).Trend:Increase 24.36% than previous quarter

Overall: increasing (75.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased drastically in Q1 2020, then decreased before increasing again in Q1 2020, and finally stabilized in Q1 2020. Current assets on revenue also show significant fluctuations, increasing dramatically in Q1 2020 before decreasing substantially in Q3 2019 and Q2 2020, suggesting issues with asset management. Cost efficiency shows a moderate increase in SG&A expense ratio.  Invest efficiency shows a significant increase in retained earnings on assets, implying effective asset utilization.  Overall, the data indicates significant fluctuations across financial metrics, requiring a closer look at potential underlying causes.