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 71925500000.0 (%).Trend:Increase 1.7% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 67983800000.0 (%).Trend:Decrease 5.48% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 70282900000.0 (%).Trend:Increase 3.38% than previous quarter

Overall: decreasing (-2.28%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 96380800000.0 (%).Trend:Decrease 1.8% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 120086500000.0 (%).Trend:Increase 24.6% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 98980800000.0 (%).Trend:Decrease 17.58% than previous quarter

Overall: increasing (2.7%). 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 430971800000.0 (%).Trend:Increase 3.1% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 459518300000.0 (%).Trend:Increase 6.62% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 472052300000.0 (%).Trend:Increase 2.73% than previous quarter

Overall: increasing (9.53%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61246600000.0 (%).Trend:Increase 49.51% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19874400000.0 (%).Trend:Decrease 67.55% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38887800000.0 (%).Trend:Increase 95.67% than previous quarter

Overall: decreasing (-36.51%). 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 163.5 (%).Trend:Increase 4.07% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 159.24 (%).Trend:Decrease 2.61% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 176.16 (%).Trend:Increase 10.63% than previous quarter

Overall: increasing (7.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 55.56% than previous quarter
Year 2020 Quarter 1: Earning Per Share 4.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2020 Quarter 2: Earning Per Share 9.0 (USD).Trend:Increase 125.0% than previous quarter

Overall: decreasing (-35.71%). Fluctuation: **Significant** (high variation).



Analyzing the period from Q3 2019 to Q2 2020 reveals a slight decrease in liabilities on revenue (-2.28%), and a small increase in current assets on revenue (2.7%).  Retained earnings show positive growth (9.53%), indicating profitability.  However, SG&A expenses decreased (-36.51%),  showing high variability and requiring cost management review. Retained earnings on assets increased (7.74%), but earnings per share experienced a significant decrease (-35.71%), highlighting instability in earnings.