Working Capital Efficiency
The data from Quater 2 in 2019 to Quater 1 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 149.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 94.94 (%).Trend:Decrease 36.43% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 188.48 (%).Trend:Increase 98.53% than previous quarter

Overall: increasing (26.21%). 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 21.57 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 16.62 (%).Trend:Decrease 22.95% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 10.01 (%).Trend:Decrease 39.77% than previous quarter

Overall: decreasing (-53.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 0.88 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 2.27% than previous quarter
Year 2020 Quarter 1: Earning Per Share -2.89 (USD).Trend:Decrease 421.11% than previous quarter

Overall: decreasing (-428.41%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2019 to Q1 2020 show a mixed picture.  The ratio of retained earnings to revenue showed an initial increase and then decline, before increasing again, indicating notable volatility.  Meanwhile, retained earnings on assets fell steadily from quarter to quarter.  Earnings per share (EPS) also decreased over the period, with a sharp decline in Q1 2020. The fluctuations and overall negative EPS trend suggest a need for further review and a strategic plan for future improvements.