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 86.78 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 57.34 (%).Trend:Decrease 33.92% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 119.41 (%).Trend:Increase 108.25% than previous quarter

Overall: increasing (37.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 47.15 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 32.78 (%).Trend:Decrease 30.48% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 119.95 (%).Trend:Increase 265.92% than previous quarter

Overall: increasing (154.4%). 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 239.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 160.29 (%).Trend:Decrease 33.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 438.14 (%).Trend:Increase 173.34% than previous quarter

Overall: increasing (82.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.64 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61.54 (%).Trend:Decrease 18.64% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.99 (%).Trend:Decrease 46.39% than previous quarter

Overall: decreasing (-56.39%). Fluctuation: **Significant** (high 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 55.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 56.12 (%).Trend:Increase 1.41% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 55.06 (%).Trend:Decrease 1.89% than previous quarter

Overall: decreasing (-0.51%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2019 to Q1 2020 shows significant volatility in financial performance. Working capital efficiency, measured by liabilities and current assets on revenue, is increasing substantially.  Cost efficiency, particularly the ratio of retained earnings to revenue, is also on the rise. Conversely, the selling, general, and administrative (SG&A) expense ratio decreased markedly.  Investment efficiency, as measured by retained earnings on assets, remains relatively stable, though marginally declining. The overall picture points to significant fluctuations and potentially divergent performance trends, demanding further investigation.