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 72.07 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 50.44 (%).Trend:Decrease 30.01% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 231.65 (%).Trend:Increase 359.26% than previous quarter

Overall: increasing (221.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 55.6 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 43.05 (%).Trend:Decrease 22.57% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 118.01 (%).Trend:Increase 174.12% than previous quarter

Overall: increasing (112.25%). 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 324.46 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 214.3 (%).Trend:Decrease 33.95% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 631.11 (%).Trend:Increase 194.5% than previous quarter

Overall: increasing (94.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.51 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.8 (%).Trend:Increase 41.63% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.25 (%).Trend:Decrease 34.48% than previous quarter

Overall: decreasing (-7.2%). 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 66.5 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 65.77 (%).Trend:Decrease 1.1% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 62.84 (%).Trend:Decrease 4.45% than previous quarter

Overall: decreasing (-5.5%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 depict substantial changes in key metrics with notable fluctuations. Liabilities and current assets on revenue both saw increases, but with considerable volatility.  Cost efficiency, reflected in the ratio of retained earnings to revenue, showed a substantial upward trend, though with considerable variation. The selling, general, and administrative expense ratio displayed a slight downward trend.  Investment efficiency, measured by retained earnings on assets, showed a slight overall downward trend.