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 25497200000.0 (%).Trend:Increase 8.84% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 23029100000.0 (%).Trend:Decrease 9.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 23258400000.0 (%).Trend:Increase 1.0% than previous quarter

Overall: decreasing (-8.78%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 56478900000.0 (%).Trend:Decrease 3.1% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 53391100000.0 (%).Trend:Decrease 5.47% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 53338600000.0 (%).Trend:Decrease 0.1% than previous quarter

Overall: decreasing (-5.56%). 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 27342100000.0 (%).Trend:Increase 8.93% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 18008200000.0 (%).Trend:Decrease 34.14% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 18420600000.0 (%).Trend:Increase 2.29% than previous quarter

Overall: decreasing (-32.63%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28612300000.0 (%).Trend:Increase 46.95% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8768300000.0 (%).Trend:Decrease 69.35% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16774100000.0 (%).Trend:Increase 91.3% than previous quarter

Overall: decreasing (-41.37%). 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 19.19 (%).Trend:Increase 11.18% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 13.99 (%).Trend:Decrease 27.1% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 14.16 (%).Trend:Increase 1.22% than previous quarter

Overall: decreasing (-26.21%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-200.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 reveal several trends.  Liabilities on revenue decreased slightly overall with little fluctuation.  Current assets on revenue also decreased slightly with little variation.  The ratio of retained earnings to revenue decreased significantly, with moderate variation.  SG&A expense ratio decreased significantly, with high variation.  Retained earnings on assets decreased with moderate variation.  Earnings per share decreased drastically, with high variation, from a positive to a negative value.