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 69.51 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 43.03 (%).Trend:Decrease 38.1% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 142.14 (%).Trend:Increase 230.33% than previous quarter

Overall: increasing (104.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 105.54 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 65.66 (%).Trend:Decrease 37.79% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 217.47 (%).Trend:Increase 231.21% than previous quarter

Overall: increasing (106.05%). 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 -23.5 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -18.09 (%).Trend:Decrease 23.02% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -51.83 (%).Trend:Increase 186.51% than previous quarter

Overall: decreasing (120.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.24 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.35 (%).Trend:Increase 0.83% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.99 (%).Trend:Decrease 2.7% than previous quarter

Overall: decreasing (-1.89%). 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 -9.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -10.6 (%).Trend:Increase 17.78% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -9.41 (%).Trend:Decrease 11.23% than previous quarter

Overall: decreasing (4.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Data from Q2 2019 to Q1 2020 shows significant fluctuations in working capital efficiency. Liabilities and current assets on revenue initially increased, then decreased, with a sharp increase in Q1 2020.  Cost efficiency shows a slightly decreasing trend in the SG&A expense ratio. The ratio of retained earnings to revenue has decreased significantly, showing high volatility. Investment efficiency also shows a declining trend in retained earnings on assets, with substantial volatility.