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 32.37 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 22.98 (%).Trend:Decrease 29.01% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 61.2 (%).Trend:Increase 166.32% than previous quarter

Overall: increasing (89.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 30.41 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 21.07 (%).Trend:Decrease 30.71% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 93.94 (%).Trend:Increase 345.85% than previous quarter

Overall: increasing (208.91%). 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 11.45 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 7.8 (%).Trend:Decrease 31.88% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 24.77 (%).Trend:Increase 217.56% than previous quarter

Overall: increasing (116.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.23 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.83 (%).Trend:Increase 1.42% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.25 (%).Trend:Decrease 3.69% than previous quarter

Overall: decreasing (-2.32%). 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 4.92 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 4.97 (%).Trend:Increase 1.02% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 5.24 (%).Trend:Increase 5.43% than previous quarter

Overall: increasing (6.5%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 5.71% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 67.57% than previous quarter

Overall: decreasing (-65.71%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2019 to Q1 2020 highlights significant volatility. Working capital efficiency demonstrates sharp increases in both liabilities and current assets as a percentage of revenue, a concerning trend. Cost efficiency, measured by the ratio of retained earnings to revenue, also rose significantly, but with high variation. SG&A expenses ratio remained relatively stable, but earnings per share experienced a substantial decrease.  Investment efficiency shows a consistent upward trend in retained earnings on assets.