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 100100000000.0 (%).Trend:Increase 8.22% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 90000000000.0 (%).Trend:Decrease 10.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 88200000000.0 (%).Trend:Decrease 2.0% than previous quarter

Overall: decreasing (-11.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 224500000000.0 (%).Trend:Increase 0.76% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 195000000000.0 (%).Trend:Decrease 13.14% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 208600000000.0 (%).Trend:Increase 6.97% than previous quarter

Overall: decreasing (-7.08%). 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 268000000000.0 (%).Trend:Decrease 0.15% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 271800000000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 275100000000.0 (%).Trend:Increase 1.21% than previous quarter

Overall: increasing (2.65%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 126000000000.0 (%).Trend:Increase 53.85% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41100000000.0 (%).Trend:Decrease 67.38% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80900000000.0 (%).Trend:Increase 96.84% than previous quarter

Overall: decreasing (-35.79%). 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 24.63 (%).Trend:Decrease 0.93% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 24.95 (%).Trend:Increase 1.3% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 24.65 (%).Trend:Decrease 1.2% than previous quarter

Overall: increasing (0.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.96 (USD).Trend:Increase 18.52% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 37.5% than previous quarter
Year 2020 Quarter 2: Earning Per Share 1.18 (USD).Trend:Increase 96.67% than previous quarter

Overall: increasing (22.92%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal mixed results. Liabilities on revenue exhibited a slight overall decrease. Current assets on revenue also decreased, though with some variation. Cost efficiency, measured by the ratio of retained earnings to revenue, showed a moderate increase. SG&A expense ratio exhibited a significant but variable decline. Investment efficiency and earnings per share had modest increases with significant fluctuations.