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 276.54 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 155.62 (%).Trend:Decrease 43.73% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 416.26 (%).Trend:Increase 167.48% than previous quarter

Overall: increasing (50.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 2403.75 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 1638.47 (%).Trend:Decrease 31.84% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 3266.13 (%).Trend:Increase 99.34% than previous quarter

Overall: increasing (35.88%). 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 -1294.94 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -1114.85 (%).Trend:Decrease 13.91% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -3081.71 (%).Trend:Increase 176.42% than previous quarter

Overall: decreasing (137.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -48.42 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -61.04 (%).Trend:Increase 26.06% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -83.77 (%).Trend:Increase 37.24% than previous quarter

Overall: decreasing (73.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 indicate considerable volatility in key financial metrics. Working capital efficiency displays increasing liabilities on revenue (50.52%) and current assets on revenue (35.88%), but with substantial fluctuation. Cost efficiency reveals a decreasing trend in the ratio of retained earnings to revenue (137.98%). Investment efficiency also shows a declining trend in retained earnings on assets.  More data is needed to interpret the financial health conclusively.