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 30.55 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 19.7 (%).Trend:Decrease 35.52% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 85.99 (%).Trend:Increase 336.5% than previous quarter

Overall: increasing (181.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 76.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 48.02 (%).Trend:Decrease 37.1% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 199.26 (%).Trend:Increase 314.95% than previous quarter

Overall: increasing (161.02%). 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 8.61 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 7.42 (%).Trend:Decrease 13.82% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 26.16 (%).Trend:Increase 252.56% than previous quarter

Overall: increasing (203.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.57 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.75 (%).Trend:Decrease 2.97% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.34 (%).Trend:Increase 35.85% than previous quarter

Overall: increasing (31.81%). 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 6.58 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 8.86 (%).Trend:Increase 34.65% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 7.31 (%).Trend:Decrease 17.49% than previous quarter

Overall: increasing (11.09%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements for Q2 2019 to Q1 2020 reveal significant fluctuations in working capital efficiency. Liabilities on revenue increased dramatically (181.47%), while current assets on revenue also saw a substantial increase (161.02%).  Cost efficiency shows a substantial rise (203.83%) in the ratio of retained earnings to revenue, although SG&A expense ratio shows a more moderate increase (31.81%). Invest efficiency exhibits a more neutral pattern (11.09%), with moderate variations.  The overall picture points toward considerable volatility and significant changes in various financial metrics across the three quarters.