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 provide a comprehensive financial overview.  Liabilities and current assets on revenue both showed slight downward trends.  Retained earnings to revenue ratio exhibited a substantial decrease.  The Selling, General & Administrative (SG&A) expense ratio showed a considerable and volatile drop.  Investment efficiency, as measured by retained earnings on assets, also decreased slightly.  Earnings per share, however, experienced a significant negative shift from positive to negative values. The large fluctuations, particularly in the SG&A ratio and earnings per share, are key indicators to investigate further.