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 31.55 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 26.78 (%).Trend:Decrease 15.12% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 87.1 (%).Trend:Increase 225.24% than previous quarter

Overall: increasing (176.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 91.22 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 63.65 (%).Trend:Decrease 30.22% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 190.96 (%).Trend:Increase 200.02% than previous quarter

Overall: increasing (109.34%). 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 -18.08 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -10.19 (%).Trend:Decrease 43.64% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -16.96 (%).Trend:Increase 66.44% than previous quarter

Overall: increasing (-6.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.55 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.08 (%).Trend:Decrease 2.4% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.78 (%).Trend:Increase 3.67% than previous quarter

Overall: increasing (1.18%). 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 -7.21 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -5.54 (%).Trend:Decrease 23.16% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -3.13 (%).Trend:Decrease 43.5% than previous quarter

Overall: increasing (-56.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 0.65 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 38.46% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 62.22% than previous quarter

Overall: decreasing (-47.69%). Fluctuation: **Significant** (high variation).



The analysis of Q2 2019 to Q1 2020 data shows significant fluctuations in key metrics. Liabilities on revenue increased substantially (176.07%), with current assets on revenue also increasing (109.34%). The ratio of retained earnings to revenue increased (-6.19%), while retained earnings on assets increased (-56.59%).  SG&A expense ratio showed minor fluctuations (1.18% increase).  Earnings per share decreased significantly (-47.69%).