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 736900000000.0 (%).Trend:Decrease 1.18% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 802200000000.0 (%).Trend:Increase 8.86% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 749600000000.0 (%).Trend:Decrease 6.56% than previous quarter

Overall: increasing (1.72%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1082600000000.0 (%).Trend:Decrease 2.53% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 1110000000000.0 (%).Trend:Increase 2.53% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1146800000000.0 (%).Trend:Increase 3.32% than previous quarter

Overall: increasing (5.93%). 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 661100000000.0 (%).Trend:Decrease 19.17% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 615800000000.0 (%).Trend:Decrease 6.85% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 658100000000.0 (%).Trend:Increase 6.87% than previous quarter

Overall: decreasing (-0.45%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 96900000000.0 (%).Trend:Increase 51.41% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29500000000.0 (%).Trend:Decrease 69.56% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 64100000000.0 (%).Trend:Increase 117.29% than previous quarter

Overall: decreasing (-33.85%). 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 35.48 (%).Trend:Decrease 11.41% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 33.11 (%).Trend:Decrease 6.68% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 35.46 (%).Trend:Increase 7.1% than previous quarter

Overall: decreasing (-0.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -8.87 (USD).Trend:Decrease 615.7% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.46 (USD).Trend:Decrease 83.54% than previous quarter
Year 2020 Quarter 2: Earning Per Share 2.15 (USD).Trend:Decrease 247.26% than previous quarter

Overall: increasing (-124.24%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 show varied trends. Working capital efficiency reveals slightly increasing liabilities on revenue and slightly increasing current assets. Cost efficiency displays a decrease in the ratio of retained earnings to revenue. The SG&A expense ratio exhibits significant fluctuations, while investment efficiency shows a slight decrease in retained earnings on assets.  Earnings per share show an overall significant and fluctuating decrease. The data indicates a complex financial situation with inconsistent performance in various areas.