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 51041400000.0 (%).Trend:Increase 3.94% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 48573300000.0 (%).Trend:Decrease 4.84% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 45244400000.0 (%).Trend:Decrease 6.85% than previous quarter

Overall: decreasing (-11.36%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 116719700000.0 (%).Trend:Decrease 2.34% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 115190600000.0 (%).Trend:Decrease 1.31% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 113190800000.0 (%).Trend:Decrease 1.74% than previous quarter

Overall: decreasing (-3.02%). 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 211315600000.0 (%).Trend:Decrease 1.19% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 148037300000.0 (%).Trend:Decrease 29.94% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 145558500000.0 (%).Trend:Decrease 1.67% than previous quarter

Overall: decreasing (-31.12%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15517400000.0 (%).Trend:Increase 53.76% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5574100000.0 (%).Trend:Decrease 64.08% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10346000000.0 (%).Trend:Increase 85.61% than previous quarter

Overall: decreasing (-33.33%). 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 73.23 (%).Trend:Increase 0.62% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 68.37 (%).Trend:Decrease 6.64% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 68.38 (%).Trend:Increase 0.01% than previous quarter

Overall: decreasing (-6.62%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis for Q3 2019 to Q2 2020 shows decreasing trends in several key areas. Liabilities on revenue decreased by 11.36%, while current assets on revenue decreased by 3.02%. The ratio of retained earnings to revenue declined by 31.12%, indicating a significant decrease in profitability.  The Selling, General & Administrative (SG&A) expense ratio also showed a downward trend (-33.33%), but with high fluctuation.  Retained earnings on assets decreased by 6.62%, showing a generally stable trend.  Detailed analysis should account for outliers and errors in the data.