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 28.39 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 18.35 (%).Trend:Decrease 35.36% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 52.82 (%).Trend:Increase 187.85% than previous quarter

Overall: increasing (86.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 111.35 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 79.26 (%).Trend:Decrease 28.82% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 282.39 (%).Trend:Increase 256.28% than previous quarter

Overall: increasing (153.61%). 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 30.52 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 24.43 (%).Trend:Decrease 19.95% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 95.8 (%).Trend:Increase 292.14% than previous quarter

Overall: increasing (213.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.92 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.04 (%).Trend:Increase 1.52% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.86 (%).Trend:Increase 10.2% than previous quarter

Overall: increasing (11.87%). 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 12.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 14.7 (%).Trend:Increase 16.76% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 17.37 (%).Trend:Increase 18.16% than previous quarter

Overall: increasing (37.97%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 1.13 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 1.53 (USD).Trend:Increase 35.4% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 73.86% than previous quarter

Overall: decreasing (-64.6%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2019 to Q1 2020 exhibit significant variation in key financial metrics. Working capital efficiency, shown by liabilities and current assets on revenue, increased significantly with high volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased notably. The SG&A expense ratio and retained earnings on assets showed relatively stable increases. Earnings per share demonstrated a significant overall decrease with substantial volatility.