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 27580000000.0 (%).Trend:Decrease 10.69% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 34410000000.0 (%).Trend:Increase 24.76% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 48820000000.0 (%).Trend:Increase 41.88% than previous quarter

Overall: increasing (77.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 30190000000.0 (%).Trend:Decrease 13.37% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 84300000000.0 (%).Trend:Increase 179.23% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 81770000000.0 (%).Trend:Decrease 3.0% than previous quarter

Overall: increasing (170.85%). 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 55130000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 43390000000.0 (%).Trend:Decrease 21.3% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 31490000000.0 (%).Trend:Decrease 27.43% than previous quarter

Overall: decreasing (-42.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8940000000.0 (%).Trend:Increase 62.55% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2410000000.0 (%).Trend:Decrease 73.04% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4650000000.0 (%).Trend:Increase 92.95% than previous quarter

Overall: decreasing (-47.99%). 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 21.51 (%).Trend:Increase 0.99% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 13.54 (%).Trend:Decrease 37.05% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 9.79 (%).Trend:Decrease 27.7% than previous quarter

Overall: decreasing (-54.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.32 (USD).Trend:Increase 12.54% than previous quarter
Year 2020 Quarter 1: Earning Per Share -590000.0 (USD).Trend:Decrease 17771184.34% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.59 (USD).Trend:Decrease 100.0% than previous quarter

Overall: decreasing (-208.13%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2019 to Q2 2020 show increasing liabilities and current assets on revenue, indicating a positive trend in working capital efficiency. However, significant fluctuations are evident. Cost efficiency metrics, specifically the ratio of retained earnings to revenue and SG&A expense ratio, show significant decreases.  Investment efficiency (retained earnings on assets) also decreased, and earnings per share experienced a major negative shift.