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 2226700000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 2443300000.0 (%).Trend:Increase 9.73% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1986900000.0 (%).Trend:Decrease 18.68% than previous quarter

Overall: decreasing (-10.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 25899200000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 26053000000.0 (%).Trend:Increase 0.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 24713800000.0 (%).Trend:Decrease 5.14% than previous quarter

Overall: decreasing (-4.58%). 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 58463500000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 58258300000.0 (%).Trend:Decrease 0.35% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 57935000000.0 (%).Trend:Decrease 0.55% than previous quarter

Overall: decreasing (-0.9%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 949600000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1362900000.0 (%).Trend:Increase 43.52% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 460500000.0 (%).Trend:Decrease 66.21% than previous quarter

Overall: decreasing (-51.51%). 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 118.18 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 118.03 (%).Trend:Decrease 0.13% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 121.7 (%).Trend:Increase 3.11% than previous quarter

Overall: increasing (2.98%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis for Q2 2019 to Q1 2020 shows a decrease in working capital efficiency, with liabilities on revenue declining by 10.77% and current assets on revenue decreasing by 4.58%. Cost efficiency also declined, with the ratio of retained earnings to revenue decreasing by 0.9% and significant fluctuation in SG&A expense ratio (down 51.51%).  Investment efficiency showed a slight increase in retained earnings on assets (2.98%), with minimal fluctuation.  The data suggests a need for closer review of revenue-related expenses and operational cost management.