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 1805000000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 1660600000.0 (%).Trend:Decrease 8.0% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1341100000.0 (%).Trend:Decrease 19.24% than previous quarter

Overall: decreasing (-25.7%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 7908600000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 7709000000.0 (%).Trend:Decrease 2.52% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 6986100000.0 (%).Trend:Decrease 9.38% than previous quarter

Overall: decreasing (-11.66%). 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 5034100000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 5099600000.0 (%).Trend:Increase 1.3% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 5244800000.0 (%).Trend:Increase 2.85% than previous quarter

Overall: increasing (4.19%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2127100000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3267900000.0 (%).Trend:Increase 53.63% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1152100000.0 (%).Trend:Decrease 64.74% than previous quarter

Overall: decreasing (-45.84%). 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 43.02 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 44.65 (%).Trend:Increase 3.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 48.51 (%).Trend:Increase 8.65% than previous quarter

Overall: increasing (12.76%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2019 to Q1 2020 show mixed trends. Liabilities on revenue are decreasing (-25.7%), while current assets on revenue also decline (-11.66%).  Cost efficiency (retained earnings to revenue ratio) shows a modest increase (4.19%), whereas SG&A expenses are decreasing (-45.84%).  Investment efficiency (retained earnings on assets) is increasing (12.76%). These findings indicate a mix of positive and negative trends, with decreases in revenue-related assets and an improvement in investment efficiency, but significant fluctuations in operational costs.