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 6685700000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 6383700000.0 (%).Trend:Decrease 4.52% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 5576400000.0 (%).Trend:Decrease 12.65% than previous quarter

Overall: decreasing (-16.59%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 15807700000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 15068000000.0 (%).Trend:Decrease 4.68% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 14500400000.0 (%).Trend:Decrease 3.77% than previous quarter

Overall: decreasing (-8.27%). 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 -15427200000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -15682600000.0 (%).Trend:Increase 1.66% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -13380200000.0 (%).Trend:Decrease 14.68% than previous quarter

Overall: increasing (-13.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4277400000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6381000000.0 (%).Trend:Increase 49.18% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2039700000.0 (%).Trend:Decrease 68.03% than previous quarter

Overall: decreasing (-52.31%). 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 -58.4 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets -61.69 (%).Trend:Increase 5.63% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -54.14 (%).Trend:Decrease 12.24% than previous quarter

Overall: increasing (-7.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2019 to Q1 2020 financial data, liabilities on revenue decreased (-16.59%), exhibiting minor fluctuation.  Similarly, current assets on revenue also decreased (-8.27%) with little variation. The retained earnings to revenue ratio had an increase overall (-13.27%) but significant fluctuations.  The SG&A expense ratio fell dramatically (-52.31%) with marked variance. Finally, retained earnings on assets trended slightly lower (-7.29%) with considerable variability. The overall picture is one of some financial challenges requiring a more in-depth review.