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 86.78 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 57.34 (%).Trend:Decrease 33.92% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 119.41 (%).Trend:Increase 108.25% than previous quarter

Overall: increasing (37.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 47.15 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 32.78 (%).Trend:Decrease 30.48% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 119.95 (%).Trend:Increase 265.92% than previous quarter

Overall: increasing (154.4%). 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 239.59 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 160.29 (%).Trend:Decrease 33.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 438.14 (%).Trend:Increase 173.34% than previous quarter

Overall: increasing (82.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.64 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61.54 (%).Trend:Decrease 18.64% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.99 (%).Trend:Decrease 46.39% than previous quarter

Overall: decreasing (-56.39%). Fluctuation: **Significant** (high 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 55.34 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 56.12 (%).Trend:Increase 1.41% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 55.06 (%).Trend:Decrease 1.89% than previous quarter

Overall: decreasing (-0.51%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2019 to Q1 2020 reveals significant fluctuations across key metrics.  Working capital efficiency, both liabilities and current assets on revenue, shows substantial increases. Cost efficiency, measured by the retained earnings-to-revenue ratio, also experienced a substantial increase, but the SG&A expense ratio showed a significant decrease.  Investment efficiency (retained earnings on assets) exhibited little fluctuation, decreasing slightly.  The data highlights the need for a comprehensive analysis of these significant shifts in the financial picture.