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 148142700000.0 (%).Trend:Decrease 15.08% than previous quarter
Year 2019 Quarter 3: Liabilities on Revenue 145072100000.0 (%).Trend:Decrease 2.07% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 146159000000.0 (%).Trend:Increase 0.75% than previous quarter

Overall: decreasing (-1.34%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 2: Current assets on Revenue 270175000000.0 (%).Trend:Increase 20.86% than previous quarter
Year 2019 Quarter 3: Current assets on Revenue 273325500000.0 (%).Trend:Increase 1.17% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 247263500000.0 (%).Trend:Decrease 9.54% than previous quarter

Overall: decreasing (-8.48%). 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 77250100000.0 (%).Trend:Increase 9.68% than previous quarter
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 91010800000.0 (%).Trend:Increase 17.81% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 101847500000.0 (%).Trend:Increase 11.91% than previous quarter

Overall: increasing (31.84%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10198900000.0 (%).Trend:Increase 111.83% than previous quarter
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16070400000.0 (%).Trend:Increase 57.57% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6079300000.0 (%).Trend:Decrease 62.17% than previous quarter

Overall: decreasing (-40.39%). 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 17.83 (%).Trend:Decrease 3.47% than previous quarter
Year 2019 Quarter 3: Retained Earning on Assets 21.1 (%).Trend:Increase 18.34% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 24.34 (%).Trend:Increase 15.36% than previous quarter

Overall: increasing (36.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements for Q2 2019 to Q1 2020 reveal a mixed financial performance. Working capital efficiency shows a slight decrease in liabilities on revenue and current assets. Cost efficiency reveals an increasing trend in the ratio of retained earnings to revenue, but a significant decrease in SG&A expense ratio. Investment efficiency exhibits an overall increase in retained earnings on assets, with moderate fluctuations across the analyzed quarters.  These factors suggest areas of potential strength and weakness in the company's financial health.