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 132500000000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 126100000000.0 (%).Trend:Decrease 4.83% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 143000000000.0 (%).Trend:Increase 13.4% than previous quarter

Overall: increasing (7.92%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 223900000000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 213000000000.0 (%).Trend:Decrease 4.87% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 233200000000.0 (%).Trend:Increase 9.48% than previous quarter

Overall: increasing (4.15%). 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 214600000000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 227200000000.0 (%).Trend:Increase 5.87% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 137600000000.0 (%).Trend:Decrease 39.44% than previous quarter

Overall: decreasing (-35.88%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36300000000.0 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52700000000.0 (%).Trend:Increase 45.18% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17900000000.0 (%).Trend:Decrease 66.03% than previous quarter

Overall: decreasing (-50.69%). 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 21.07 (%).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 22.82 (%).Trend:Increase 8.31% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 15.04 (%).Trend:Decrease 34.09% than previous quarter

Overall: decreasing (-28.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 2: Earning Per Share 1.67 (USD).Trend:Increase 0% than previous quarter
Year 2019 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 82.04% than previous quarter
Year 2020 Quarter 1: Earning Per Share -8.43 (USD).Trend:Decrease 377.3% than previous quarter

Overall: decreasing (-604.79%). Fluctuation: **Significant** (high variation).



Financial analysis for Q2 2019 to Q1 2020 reveals mixed results.  Liabilities and current assets on revenue showed steady increases, with low fluctuation, indicating improving liquidity.  However, the ratio of retained earnings to revenue declined substantially, suggesting a negative trend in profitability, while SG&A expense ratio also decreased significantly.  Investment efficiency showed a decrease in retained earnings on assets.  Earnings per share declined dramatically, suggesting significant downward pressure on profitability.