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 22380000000.0 (%).Trend:Increase 10.19% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 27900000000.0 (%).Trend:Increase 24.66% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 28590000000.0 (%).Trend:Increase 2.47% than previous quarter

Overall: increasing (27.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 67440000000.0 (%).Trend:Increase 8.27% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 77200000000.0 (%).Trend:Increase 14.47% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 70590000000.0 (%).Trend:Decrease 8.56% than previous quarter

Overall: increasing (4.67%). Fluctuation: **Little** (low 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 10430000000.0 (%).Trend:Increase 40.95% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 15200000000.0 (%).Trend:Increase 45.73% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 18290000000.0 (%).Trend:Increase 20.33% than previous quarter

Overall: increasing (75.36%). 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 4.7 (%).Trend:Increase 37.83% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 5.8 (%).Trend:Increase 23.4% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 7.14 (%).Trend:Increase 23.1% than previous quarter

Overall: increasing (51.91%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.91 (USD).Trend:Increase 91.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 65.97% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.34 (USD).Trend:Increase 106.15% than previous quarter

Overall: decreasing (-29.84%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 show an upward trend in working capital efficiency with increasing liabilities on revenue (27.75%) and current assets (4.67%).  Cost efficiency exhibits a notable increase (75.36%) in the ratio of retained earnings to revenue. Invest efficiency shows a moderate increase (51.91%) in retained earnings on assets.  Earnings per share show a significant decrease (-29.84%), highlighting substantial fluctuations.