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 672500000000.0 (%).Trend:Increase 6.93% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 698200000000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 691600000000.0 (%).Trend:Decrease 0.95% than previous quarter

Overall: increasing (2.84%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1022800000000.0 (%).Trend:Decrease 2.12% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 979000000000.0 (%).Trend:Decrease 4.28% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 983400000000.0 (%).Trend:Increase 0.45% than previous quarter

Overall: decreasing (-3.85%). 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 1431500000000.0 (%).Trend:Increase 3.01% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 1472800000000.0 (%).Trend:Increase 2.89% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 1481100000000.0 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (3.46%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 182200000000.0 (%).Trend:Increase 49.1% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54600000000.0 (%).Trend:Decrease 70.03% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 101600000000.0 (%).Trend:Increase 86.08% than previous quarter

Overall: decreasing (-44.24%). 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 70.36 (%).Trend:Increase 2.55% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 73.36 (%).Trend:Increase 4.26% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 72.91 (%).Trend:Decrease 0.61% than previous quarter

Overall: increasing (3.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 12.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-58.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal trends in working capital efficiency, cost efficiency, and investment efficiency.  Liabilities on revenue are increasing (2.84%) with little fluctuation, while current assets on revenue are decreasing (-3.85%).  The ratio of retained earnings to revenue is consistently increasing (3.46%) with little fluctuation.  SG&A expense ratio is decreasing (-44.24%) but displays substantial variability.  Retained earnings on assets also show an increasing trend (3.62%) with low fluctuation.  Earning per share is decreasing (-58.33%) with significant fluctuation.