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 33.86 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 22.4 (%).Trend:Decrease 33.85% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 66.83 (%).Trend:Increase 198.35% than previous quarter

Overall: increasing (97.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 50.65 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 33.99 (%).Trend:Decrease 32.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 108.3 (%).Trend:Increase 218.62% than previous quarter

Overall: increasing (113.82%). 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 45.02 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 30.48 (%).Trend:Decrease 32.3% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 85.77 (%).Trend:Increase 181.4% than previous quarter

Overall: increasing (90.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.6 (%).Trend:Increase 0.06% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.41 (%).Trend:Increase 4.88% than previous quarter

Overall: increasing (4.94%). 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 48.7 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 49.45 (%).Trend:Increase 1.54% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 47.82 (%).Trend:Decrease 3.3% than previous quarter

Overall: decreasing (-1.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 2.69 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 2.42 (USD).Trend:Decrease 10.04% than previous quarter
Year 2020 Quarter 1: Earning Per Share -3.91 (USD).Trend:Decrease 261.57% than previous quarter

Overall: decreasing (-245.35%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2019 to Q1 2020 show a complex financial picture.  Working capital efficiency metrics, including liabilities and current assets on revenue, display substantial fluctuation, indicating possible instability.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows similarly volatile trends.  However, SG&A expense ratios show a smaller, more consistent increase.  Investment efficiency, gauged by retained earnings on assets, shows a small decrease, while earnings per share experienced a large and negative change.  Overall, the data indicates a period of significant financial variability.