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 7092200000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 7378100000.0 (%).Trend:Increase 4.03% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 5840800000.0 (%).Trend:Decrease 20.84% than previous quarter

Overall: decreasing (-17.64%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 29075300000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 29253600000.0 (%).Trend:Increase 0.61% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 26166100000.0 (%).Trend:Decrease 10.55% than previous quarter

Overall: decreasing (-10.01%). Fluctuation: **Little** (low 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 -12366700000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -14429400000.0 (%).Trend:Increase 16.68% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -66571500000.0 (%).Trend:Increase 361.36% than previous quarter

Overall: decreasing (438.31%). 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 -11.27 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -13.34 (%).Trend:Increase 18.37% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -124.43 (%).Trend:Increase 832.76% than previous quarter

Overall: decreasing (1004.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 indicate mixed results across various financial efficiency metrics. Working capital efficiency demonstrates a slight decrease in liabilities on revenue (-17.64%), while current assets on revenue also declined (-10.01%). However, the ratio of retained earnings to revenue illustrates a substantial decrease (438.31%), indicating substantial challenges with earnings and revenue management.  Investment efficiency, measured by retained earnings on assets, shows a significant and concerning decrease (1004.08%), signifying a potential struggle to manage assets effectively. The inconsistent and concerning downward trends suggest operational and financial challenges warranting careful attention.