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 5428600000.0 (%).Trend:Decrease 7.21% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 7816400000.0 (%).Trend:Increase 43.99% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 9345700000.0 (%).Trend:Increase 19.57% than previous quarter

Overall: increasing (72.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 5738300000.0 (%).Trend:Decrease 8.03% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 8220000000.0 (%).Trend:Increase 43.25% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 10207300000.0 (%).Trend:Increase 24.18% than previous quarter

Overall: increasing (77.88%). Fluctuation: **Significant** (high 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 -14275000000.0 (%).Trend:Increase 1.04% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -16889300000.0 (%).Trend:Increase 18.31% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -16735800000.0 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (17.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -135.22 (%).Trend:Increase 4.29% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -150.03 (%).Trend:Increase 10.95% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -122.24 (%).Trend:Decrease 18.52% than previous quarter

Overall: increasing (-9.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2019 to Q2 2020 reveal increasing working capital efficiency, with liabilities on revenue increasing by 72.16% and current assets increasing by 77.88%.  Significant fluctuations are evident.  Cost efficiency displays a significant decrease in the ratio of retained earnings to revenue (17.24%), again with substantial variations.  Investment efficiency shows an increase in retained earnings on assets (-9.6%), yet this is also accompanied by significant fluctuations.