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 7378100000.0 (%).Trend:Increase 4.03% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 5840800000.0 (%).Trend:Decrease 20.84% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 2877600000.0 (%).Trend:Decrease 50.73% than previous quarter

Overall: decreasing (-61.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 29253600000.0 (%).Trend:Increase 0.61% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 26166100000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 20730800000.0 (%).Trend:Decrease 20.77% than previous quarter

Overall: decreasing (-29.13%). 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 -14429400000.0 (%).Trend:Increase 16.68% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -66571500000.0 (%).Trend:Increase 361.36% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -68988600000.0 (%).Trend:Increase 3.63% than previous quarter

Overall: decreasing (378.11%). 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 -13.34 (%).Trend:Increase 18.37% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -124.43 (%).Trend:Increase 832.76% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -147.14 (%).Trend:Increase 18.25% than previous quarter

Overall: decreasing (1003.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 show a concerning downward trend in working capital efficiency. Liabilities on revenue decreased significantly (-61.0%), and current assets on revenue also decreased (-29.13%). Cost efficiency, specifically the ratio of retained earnings to revenue, experienced a substantial decrease (378.11%), along with significant fluctuation. Investment efficiency (retained earnings on assets) also decreased significantly (1003.0%).  Overall, these trends suggest potentially serious operational and financial challenges, especially related to retained earnings and asset management.