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 61.93 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 39.91 (%).Trend:Decrease 35.56% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 129.8 (%).Trend:Increase 225.23% than previous quarter

Overall: increasing (109.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 70.9 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 184.01 (%).Trend:Increase 159.53% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 437.8 (%).Trend:Increase 137.92% than previous quarter

Overall: increasing (517.49%). 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 -219.54 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -150.93 (%).Trend:Decrease 31.25% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -502.05 (%).Trend:Increase 232.64% than previous quarter

Overall: decreasing (128.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.48 (%).Trend:Increase 1.41% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.87 (%).Trend:Increase 30.13% than previous quarter

Overall: increasing (31.97%). Fluctuation: **Neutral** (moderate 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 -194.69 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -73.48 (%).Trend:Decrease 62.26% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -74.18 (%).Trend:Increase 0.95% than previous quarter

Overall: increasing (-61.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing drastically then decreasing, and current assets on revenue also increasing significantly with substantial swings.  Cost efficiency reveals a significant decrease in the ratio of retained earnings to revenue, while the selling, general, and administrative (SG&A) expense ratio is increasing, though with less variation.  Investment efficiency demonstrates significant fluctuations in retained earnings on assets.  Overall, the data reveals considerable instability in key financial metrics across the three quarters.