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 147401700000.0 (%).Trend:Increase 5.97% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 124805700000.0 (%).Trend:Decrease 15.33% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 123686200000.0 (%).Trend:Decrease 0.9% than previous quarter

Overall: decreasing (-16.09%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 131916700000.0 (%).Trend:Increase 126.48% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 71895600000.0 (%).Trend:Decrease 45.5% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 65111000000.0 (%).Trend:Decrease 9.44% than previous quarter

Overall: decreasing (-50.64%). 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 -211231800000.0 (%).Trend:Increase 10.93% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -307285200000.0 (%).Trend:Increase 45.47% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -320684500000.0 (%).Trend:Increase 4.36% than previous quarter

Overall: decreasing (51.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 104781800000.0 (%).Trend:Increase 56.58% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45322700000.0 (%).Trend:Decrease 56.75% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 86725800000.0 (%).Trend:Increase 91.35% than previous quarter

Overall: decreasing (-17.23%). 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 -12.46 (%).Trend:Increase 11.05% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -18.9 (%).Trend:Increase 51.69% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -20.1 (%).Trend:Increase 6.35% than previous quarter

Overall: decreasing (61.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2019 to Q2 2020 shows a decreasing trend in liabilities on revenue with little fluctuation.  Current assets on revenue are decreasing with significant fluctuation, indicating potential liquidity concerns. Cost efficiency demonstrates a substantial decrease in the ratio of retained earnings to revenue with high variation. The SG&A expense ratio is decreasing overall with significant variation.  Investment efficiency reveals a substantial decrease in retained earnings on assets with significant fluctuation.