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 1331700000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 1674500000.0 (%).Trend:Increase 25.74% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1343300000.0 (%).Trend:Decrease 19.78% than previous quarter

Overall: increasing (0.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 12836800000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 11441000000.0 (%).Trend:Decrease 10.87% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 8246500000.0 (%).Trend:Decrease 27.92% than previous quarter

Overall: decreasing (-35.76%). Fluctuation: **Neutral** (moderate 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 -20591300000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -22452900000.0 (%).Trend:Increase 9.04% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -25668800000.0 (%).Trend:Increase 14.32% than previous quarter

Overall: decreasing (24.66%). 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 -154.91 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -187.12 (%).Trend:Increase 20.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -290.3 (%).Trend:Increase 55.14% than previous quarter

Overall: decreasing (87.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis from Q2 2019 to Q1 2020 reveals mixed trends. Liabilities on revenue show a slight increase (0.87%), while current assets on revenue are decreasing (-35.76%).  Cost efficiency, measured by the ratio of retained earnings to revenue, is declining (24.66%) with notable variability.  Investment efficiency (retained earnings on assets) is also decreasing (87.4%) with significant fluctuation.  These findings warrant a thorough investigation into the factors driving the trends for effective strategic planning.