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 76200000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 72900000000.0 (%).Trend:Decrease 4.33% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 59800000000.0 (%).Trend:Decrease 17.97% than previous quarter

Overall: decreasing (-21.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 128700000000.0 (%).Trend:Increase 0.31% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 158300000000.0 (%).Trend:Increase 23.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 142600000000.0 (%).Trend:Decrease 9.92% than previous quarter

Overall: increasing (10.8%). Fluctuation: **Neutral** (moderate 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 164400000000.0 (%).Trend:Increase 0.86% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 164400000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 159900000000.0 (%).Trend:Decrease 2.74% than previous quarter

Overall: decreasing (-2.74%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16700000000.0 (%).Trend:Increase 45.22% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5400000000.0 (%).Trend:Decrease 67.66% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9500000000.0 (%).Trend:Increase 75.93% than previous quarter

Overall: decreasing (-43.11%). 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 75.97 (%).Trend:Increase 2.17% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 66.08 (%).Trend:Decrease 13.02% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 68.92 (%).Trend:Increase 4.3% than previous quarter

Overall: decreasing (-9.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.25 (USD).Trend:Increase 66.67% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.25 (USD).Trend:Decrease 200.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -2.87 (USD).Trend:Increase 129.6% than previous quarter

Overall: decreasing (-329.6%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2019 to Q2 2020 shows a mixed picture. Working capital efficiency reveals a decrease in liabilities on revenue, suggesting improved financial health.  Conversely, current assets on revenue are increasing, potentially indicating a healthy growth trend.  Cost efficiency, however, reveals a decrease in SG&A expense ratio, which is positive, but a decreasing ratio of retained earnings to revenue is concerning.  Investment efficiency shows a slight decrease in retained earning on assets, which could be neutral.  Earning per share is significantly declining, indicating a negative financial trend. Overall, the company appears to be improving in some areas, but significant declines in profitability and revenue impact are evident.