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 30.47 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 21.54 (%).Trend:Decrease 29.31% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 60.62 (%).Trend:Increase 181.43% than previous quarter

Overall: increasing (98.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 52.43 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 35.95 (%).Trend:Decrease 31.43% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 106.63 (%).Trend:Increase 196.61% than previous quarter

Overall: increasing (103.38%). 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 0.77 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 0.52 (%).Trend:Decrease 32.47% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 1.49 (%).Trend:Increase 186.54% than previous quarter

Overall: increasing (93.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.47 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.37 (%).Trend:Decrease 0.32% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.83 (%).Trend:Increase 1.47% than previous quarter

Overall: increasing (1.14%). 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 1.02 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 1.02 (%).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 0.99 (%).Trend:Decrease 2.94% than previous quarter

Overall: decreasing (-2.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 1.92 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 2.94 (USD).Trend:Increase 53.12% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.79 (USD).Trend:Decrease 73.13% than previous quarter

Overall: decreasing (-58.85%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2019 to Q1 2020 shows significant fluctuations across various metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, is increasing but with substantial quarter-to-quarter variation. Cost efficiency, as measured by retained earnings to revenue, also exhibits significant fluctuation, while SG&A expense ratio shows little fluctuation. Investment efficiency, measured by retained earnings on assets, is decreasing slightly. Earnings per share demonstrate a significant downward trend with large swings in performance.  Overall, the financial picture is one of volatility and necessitates further analysis to understand the underlying causes of these fluctuations.