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 48.86 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 32.34 (%).Trend:Decrease 33.81% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 112.35 (%).Trend:Increase 247.4% than previous quarter

Overall: increasing (129.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 68.42 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 45.36 (%).Trend:Decrease 33.7% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 153.41 (%).Trend:Increase 238.21% than previous quarter

Overall: increasing (124.22%). 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 25.82 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 17.02 (%).Trend:Decrease 34.08% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 51.55 (%).Trend:Increase 202.88% than previous quarter

Overall: increasing (99.65%). 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 12.58 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 12.63 (%).Trend:Increase 0.4% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 11.84 (%).Trend:Decrease 6.25% than previous quarter

Overall: decreasing (-5.88%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 show significant fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue increased substantially, with notable variation quarter-over-quarter.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibited substantial increases and volatility. Conversely, investment efficiency, as measured by retained earnings on assets, showed a slight overall decrease, with little fluctuation.  More detailed data is needed to understand the underlying causes of these changes.