Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 16000900000.0 (%).Trend:Increase 5.69% than previous quarter
Year 2019 Quarter 1: Liabilities on Revenue 18628400000.0 (%).Trend:Increase 16.42% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 16949500000.0 (%).Trend:Decrease 9.01% than previous quarter

Overall: increasing (5.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 53191200000.0 (%).Trend:Increase 4.5% than previous quarter
Year 2019 Quarter 1: Current assets on Revenue 52055600000.0 (%).Trend:Decrease 2.13% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 52354100000.0 (%).Trend:Increase 0.57% than previous quarter

Overall: decreasing (-1.57%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 19151500000.0 (%).Trend:Increase 1.86% than previous quarter
Year 2019 Quarter 1: Ratio of Retained Earnings to Revenue 16840400000.0 (%).Trend:Decrease 12.07% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 17626800000.0 (%).Trend:Increase 4.67% than previous quarter

Overall: decreasing (-7.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11318900000.0 (%).Trend:Increase 42.0% than previous quarter
Year 2019 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3001700000.0 (%).Trend:Decrease 73.48% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7148200000.0 (%).Trend:Increase 138.14% than previous quarter

Overall: decreasing (-36.85%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 26.37 (%).Trend:Decrease 0.42% than previous quarter
Year 2019 Quarter 1: Retained Earning on Assets 23.0 (%).Trend:Decrease 12.78% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 23.93 (%).Trend:Increase 4.04% than previous quarter

Overall: decreasing (-9.25%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q3 2019-Q2 2020 data reveals Liabilities on Revenue increased slightly (5.93%), while Current assets on Revenue decreased marginally (-1.57%).  Ratio of Retained Earnings to Revenue showed an overall decrease (-7.96%), and Retained Earning on Assets also experienced a slight decline (-9.25%).  However, the SG&A Expense Ratio experienced substantial fluctuation and a significant overall decline (-36.85%), which warrants further investigation.