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 37.6 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 28.18 (%).Trend:Decrease 25.05% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 74.15 (%).Trend:Increase 163.13% than previous quarter

Overall: increasing (97.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 336.69 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 210.08 (%).Trend:Decrease 37.6% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 428.48 (%).Trend:Increase 103.96% than previous quarter

Overall: increasing (27.26%). 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 -135.65 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -71.04 (%).Trend:Decrease 47.63% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -144.53 (%).Trend:Increase 103.45% than previous quarter

Overall: decreasing (6.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.84 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.89 (%).Trend:Decrease 3.82% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.14 (%).Trend:Increase 17.79% than previous quarter

Overall: increasing (13.29%). 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 -36.71 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -31.15 (%).Trend:Decrease 15.15% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -28.54 (%).Trend:Decrease 8.38% than previous quarter

Overall: increasing (-22.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased from 37.6% in Q2 2019 to 74.15% in Q1 2020, then decreased slightly. Current assets on revenue also saw a substantial increase from Q2 2019 to Q1 2020, fluctuating from 336.69% to 428.48%. Cost efficiency shows a decrease in the ratio of retained earnings to revenue, with significant fluctuations.  The SG&A expense ratio also increased, with little fluctuation. Investment efficiency shows a similar pattern of increased retained earnings on assets. Overall, the financial performance in the given period shows a mixed trend with significant volatility across different metrics.