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 276.54 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 155.62 (%).Trend:Decrease 43.73% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 416.26 (%).Trend:Increase 167.48% than previous quarter

Overall: increasing (50.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 2403.75 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 1638.47 (%).Trend:Decrease 31.84% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 3266.13 (%).Trend:Increase 99.34% than previous quarter

Overall: increasing (35.88%). 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 -1294.94 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -1114.85 (%).Trend:Decrease 13.91% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -3081.71 (%).Trend:Increase 176.42% than previous quarter

Overall: decreasing (137.98%). 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 -48.42 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -61.04 (%).Trend:Increase 26.06% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -83.77 (%).Trend:Increase 37.24% than previous quarter

Overall: decreasing (73.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 reveal substantial volatility in key financial metrics. Working capital efficiency exhibits increasing trends in liabilities and current assets on revenue but with high variation. Cost efficiency reveals a significant decreasing trend in the ratio of retained earnings to revenue. Investment efficiency displays a downward trend in retained earnings on assets.  Further analysis is necessary to fully understand the financial health.