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 120.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 66.94 (%).Trend:Decrease 44.49% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 223.14 (%).Trend:Increase 233.34% than previous quarter

Overall: increasing (85.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 213.6 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 128.76 (%).Trend:Decrease 39.72% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 375.66 (%).Trend:Increase 191.75% than previous quarter

Overall: increasing (75.87%). 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 -104.94 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -68.97 (%).Trend:Decrease 34.28% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -218.73 (%).Trend:Increase 217.14% than previous quarter

Overall: decreasing (108.43%). 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 -33.47 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -35.63 (%).Trend:Increase 6.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -37.75 (%).Trend:Increase 5.95% than previous quarter

Overall: decreasing (12.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2019 to Q1 2020 show substantial fluctuation. Working capital efficiency, measured by liabilities and current assets on revenue, increased overall with significant quarter-to-quarter volatility.  Cost efficiency, as reflected in the retained earnings-to-revenue ratio, decreased overall despite variation. Investment efficiency decreased.