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 222670000000.0 (%).Trend:Increase 8.16% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 162690000000.0 (%).Trend:Decrease 26.94% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 158930000000.0 (%).Trend:Decrease 2.31% than previous quarter

Overall: decreasing (-28.63%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 286440000000.0 (%).Trend:Increase 2.77% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 195610000000.0 (%).Trend:Decrease 31.71% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 237290000000.0 (%).Trend:Increase 21.31% than previous quarter

Overall: decreasing (-17.16%). 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 119530000000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 86160000000.0 (%).Trend:Decrease 27.92% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 92640000000.0 (%).Trend:Increase 7.52% than previous quarter

Overall: decreasing (-22.5%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19730000000.0 (%).Trend:Increase 49.81% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6570000000.0 (%).Trend:Decrease 66.7% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12740000000.0 (%).Trend:Increase 93.91% than previous quarter

Overall: decreasing (-35.43%). 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 17.6 (%).Trend:Decrease 0.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 14.14 (%).Trend:Decrease 19.66% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 14.39 (%).Trend:Increase 1.77% than previous quarter

Overall: decreasing (-18.24%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 3.63 (USD).Trend:Increase 23.47% than previous quarter
Year 2020 Quarter 1: Earning Per Share -4.28 (USD).Trend:Decrease 217.91% than previous quarter
Year 2020 Quarter 2: Earning Per Share -3.08 (USD).Trend:Decrease 28.04% than previous quarter

Overall: decreasing (-184.85%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal decreasing liabilities on revenue (-28.63%) and current assets on revenue (-17.16%).  The ratio of retained earnings to revenue also decreased (-22.5%) while the SG&A expense ratio decreased (-35.43%), but with significant fluctuation. Investment efficiency shows a decreasing trend in retained earnings on assets (-18.24%).  Earnings per share experienced a substantial decrease (-184.85%) with high variation.  The data suggest potential challenges in financial stability and performance.