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 625200000.0 (%).Trend:Increase 86.52% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 548300000.0 (%).Trend:Decrease 12.3% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 430100000.0 (%).Trend:Decrease 21.56% than previous quarter

Overall: decreasing (-31.21%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1249800000.0 (%).Trend:Increase 66.73% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 787400000.0 (%).Trend:Decrease 37.0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1190800000.0 (%).Trend:Increase 51.23% than previous quarter

Overall: decreasing (-4.72%). 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 -12233800000.0 (%).Trend:Increase 0.23% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -12660600000.0 (%).Trend:Increase 3.49% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -13108800000.0 (%).Trend:Increase 3.54% than previous quarter

Overall: decreasing (7.15%). 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 -837.76 (%).Trend:Decrease 32.26% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -1336.21 (%).Trend:Increase 59.5% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -987.7 (%).Trend:Decrease 26.08% than previous quarter

Overall: decreasing (17.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 reveal a decrease in liabilities on revenue (-31.21%) and a slight decrease in current assets on revenue (-4.72%). Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a consistent decreasing trend (7.15%) with higher volatility than working capital metrics.  Investment efficiency, measured by retained earnings on assets, also displays a significant decreasing trend (17.9%) and high variation between quarters.  The overall financial health appears to be decreasing with notable fluctuations in important areas.