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 1032200000.0 (%).Trend:Increase 101.44% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 781300000.0 (%).Trend:Decrease 24.31% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 409300000.0 (%).Trend:Decrease 47.61% than previous quarter

Overall: decreasing (-60.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 3612700000.0 (%).Trend:Increase 143.89% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1530200000.0 (%).Trend:Decrease 57.64% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1088800000.0 (%).Trend:Decrease 28.85% than previous quarter

Overall: decreasing (-69.86%). 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 -9385500000.0 (%).Trend:Increase 4.34% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -9985300000.0 (%).Trend:Increase 6.39% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -10259400000.0 (%).Trend:Increase 2.75% than previous quarter

Overall: decreasing (9.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 433800000.0 (%).Trend:Increase 45.96% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 212300000.0 (%).Trend:Decrease 51.06% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 354500000.0 (%).Trend:Increase 66.98% than previous quarter

Overall: decreasing (-18.28%). 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 -78.26 (%).Trend:Decrease 19.14% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -89.09 (%).Trend:Increase 13.84% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -96.25 (%).Trend:Increase 8.04% than previous quarter

Overall: decreasing (22.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 show significant volatility. Liabilities on revenue decreased sharply following a substantial rise, suggesting debt management improvements but also instability.  Current assets on revenue show a similar pattern of large increases followed by significant drops.  Cost efficiency reveals a consistent decline in retained earnings to revenue and an inconsistent SG&A expense ratio. Investment efficiency displays a significant drop in retained earnings on assets. The significant fluctuations across all areas suggest a need for fundamental operational changes and potential risks.