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 37300000000.0 (%).Trend:Decrease 5.81% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 39800000000.0 (%).Trend:Increase 6.7% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 41600000000.0 (%).Trend:Increase 4.52% than previous quarter

Overall: increasing (11.53%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 48900000000.0 (%).Trend:Increase 9.15% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 51000000000.0 (%).Trend:Increase 4.29% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 57700000000.0 (%).Trend:Increase 13.14% than previous quarter

Overall: increasing (18.0%). 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 -20200000000.0 (%).Trend:Decrease 23.19% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -17400000000.0 (%).Trend:Decrease 13.86% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -12600000000.0 (%).Trend:Decrease 27.59% than previous quarter

Overall: increasing (-37.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29700000000.0 (%).Trend:Increase 53.89% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10500000000.0 (%).Trend:Decrease 64.65% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22900000000.0 (%).Trend:Increase 118.1% than previous quarter

Overall: decreasing (-22.9%). 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 -16.6 (%).Trend:Decrease 25.59% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -13.48 (%).Trend:Decrease 18.8% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -9.26 (%).Trend:Decrease 31.31% than previous quarter

Overall: increasing (-44.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 show a gradual increase in liabilities on revenue (11.53%) and current assets on revenue (18.0%), both with little fluctuation. Cost efficiency, however, displays significant volatility.  The ratio of retained earnings to revenue shows a notable increase (-37.62%), and the SG&A expense ratio shows a significant decrease (-22.9%). Investment efficiency, similarly, indicates a significant decrease in retained earnings on assets (-44.22%).