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 80.73 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 54.84 (%).Trend:Decrease 32.07% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 123.79 (%).Trend:Increase 125.73% than previous quarter

Overall: increasing (53.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 99.38 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 65.18 (%).Trend:Decrease 34.41% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 201.09 (%).Trend:Increase 208.51% than previous quarter

Overall: increasing (102.34%). 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 110.2 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 74.78 (%).Trend:Decrease 32.14% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 239.19 (%).Trend:Increase 219.86% than previous quarter

Overall: increasing (117.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.6 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.9 (%).Trend:Increase 1.01% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.52 (%).Trend:Increase 8.76% than previous quarter

Overall: increasing (9.86%). 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 23.14 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 23.87 (%).Trend:Increase 3.15% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 24.21 (%).Trend:Increase 1.42% than previous quarter

Overall: increasing (4.62%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for three quarters (Q2 2019 to Q1 2020) shows working capital efficiency metrics with substantial volatility.  Liabilities and current assets on revenue experienced a sharp increase in the final quarter, indicating significant fluctuations. Cost efficiency, as reflected in the retained earnings ratio, also demonstrates considerable variation throughout.  The selling, general, and administrative (SG&A) expense ratio displays a moderately stable upward trend.  Investment efficiency, as indicated by the retained earnings on assets ratio, exhibits a gradual, positive trend with minimal volatility.