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 4325700000.0 (%).Trend:Decrease 36.3% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 5810200000.0 (%).Trend:Increase 34.32% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 5195400000.0 (%).Trend:Decrease 10.58% than previous quarter

Overall: increasing (20.11%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 20256100000.0 (%).Trend:Increase 67.17% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 19177900000.0 (%).Trend:Decrease 5.32% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 16156100000.0 (%).Trend:Decrease 15.76% than previous quarter

Overall: decreasing (-20.24%). 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 -214500000.0 (%).Trend:Decrease 71.48% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -1303100000.0 (%).Trend:Increase 507.51% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -479500000.0 (%).Trend:Decrease 63.2% than previous quarter

Overall: decreasing (123.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7945500000.0 (%).Trend:Increase 59.96% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3239400000.0 (%).Trend:Decrease 59.23% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6315000000.0 (%).Trend:Increase 94.94% than previous quarter

Overall: decreasing (-20.52%). 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 -0.47 (%).Trend:Decrease 77.4% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -2.9 (%).Trend:Increase 517.02% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -1.03 (%).Trend:Decrease 64.48% than previous quarter

Overall: decreasing (119.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 display mixed trends. Liabilities on revenue show a net increase, though fluctuating. Current assets on revenue experienced a decrease overall.  Cost efficiency, measured by retained earnings to revenue and SG&A expense ratio, shows significant overall decreases with substantial fluctuations. Investment efficiency, measured by retained earnings on assets, displays significant declines with high variation.