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 125692000000.0 (%).Trend:Increase 18.03% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 109617900000.0 (%).Trend:Decrease 12.79% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 106132900000.0 (%).Trend:Decrease 3.18% than previous quarter

Overall: decreasing (-15.56%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 209746800000.0 (%).Trend:Increase 9.21% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 272882000000.0 (%).Trend:Increase 30.1% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 279918800000.0 (%).Trend:Increase 2.58% than previous quarter

Overall: increasing (33.46%). 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 107986200000.0 (%).Trend:Increase 0.11% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 97699000000.0 (%).Trend:Decrease 9.53% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 98504200000.0 (%).Trend:Increase 0.82% than previous quarter

Overall: decreasing (-8.78%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 124517400000.0 (%).Trend:Increase 56.43% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38091200000.0 (%).Trend:Decrease 69.41% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 65249900000.0 (%).Trend:Increase 71.3% than previous quarter

Overall: decreasing (-47.6%). 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 21.91 (%).Trend:Decrease 4.32% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 17.67 (%).Trend:Decrease 19.35% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 17.92 (%).Trend:Increase 1.41% than previous quarter

Overall: decreasing (-18.21%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 8.31 (USD).Trend:Increase 37.36% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.39 (USD).Trend:Decrease 116.73% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.25 (USD).Trend:Decrease 10.07% than previous quarter

Overall: decreasing (-115.04%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2019 to Q2 2020 reveals a mixed financial picture.  While liabilities on revenue decreased, suggesting improved debt management,  current assets increased substantially.  Retained earnings to revenue and retained earnings on assets both declined, indicating potential concerns. The significant decrease in earnings per share is alarming and warrants investigation, along with the highly volatile SG&A expenses.