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 915400000.0 (%).Trend:Increase 22.43% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 744100000.0 (%).Trend:Decrease 18.71% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 1149800000.0 (%).Trend:Increase 54.52% than previous quarter

Overall: increasing (25.61%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 2125400000.0 (%).Trend:Increase 24.24% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 3366500000.0 (%).Trend:Increase 58.39% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 4572600000.0 (%).Trend:Increase 35.83% than previous quarter

Overall: increasing (115.14%). Fluctuation: **Significant** (high 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 -11025200000.0 (%).Trend:Increase 5.01% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -11795800000.0 (%).Trend:Increase 6.99% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12693500000.0 (%).Trend:Increase 7.61% than previous quarter

Overall: decreasing (15.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -258.23 (%).Trend:Decrease 8.38% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -224.41 (%).Trend:Decrease 13.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -197.75 (%).Trend:Decrease 11.88% than previous quarter

Overall: increasing (-23.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 show trends in liabilities on revenue, current assets on revenue, cost efficiency, the ratio of retained earnings to revenue, retained earnings on assets, and potential earning per share. Liabilities on revenue show fluctuation between increasing and decreasing. Current assets on revenue display a significant increase with higher variance. Cost efficiency metrics were not included. The ratio of retained earnings to revenue shows a significant decrease. Retained earnings on assets show a significant overall decrease with significant variation.  Data points of zero and outliers need to be excluded from the final analysis.