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 5848200000.0 (%).Trend:Increase 1.61% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 6095500000.0 (%).Trend:Increase 4.23% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 5999800000.0 (%).Trend:Decrease 1.57% than previous quarter

Overall: increasing (2.59%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 1260500000.0 (%).Trend:Increase 23.25% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 985300000.0 (%).Trend:Decrease 21.83% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 1793600000.0 (%).Trend:Increase 82.04% than previous quarter

Overall: increasing (42.29%). 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 -22219500000.0 (%).Trend:Increase 2.93% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -24947300000.0 (%).Trend:Increase 12.28% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -24728100000.0 (%).Trend:Decrease 0.88% than previous quarter

Overall: decreasing (11.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1271500000.0 (%).Trend:Increase 55.33% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 393600000.0 (%).Trend:Decrease 69.04% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 798500000.0 (%).Trend:Increase 102.87% than previous quarter

Overall: decreasing (-37.2%). 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 -229.82 (%).Trend:Decrease 1.7% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -240.31 (%).Trend:Increase 4.56% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -202.43 (%).Trend:Decrease 15.76% than previous quarter

Overall: increasing (-11.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements show fluctuating trends in working capital, cost, and investment efficiency from Q3 2019 to Q2 2020. Liabilities on revenue increased slightly overall with little fluctuation. Current assets on revenue, however, saw significant fluctuation, increasing by a substantial amount in Q2 2020. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly with substantial fluctuation. The SG&A expense ratio also decreased significantly, with large quarterly variations. Investment efficiency, represented by retained earnings on assets, showed an overall slight increase with significant fluctuation across the quarters.