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 33368400000.0 (%).Trend:Increase 20.99% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 34831500000.0 (%).Trend:Increase 4.38% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 42886600000.0 (%).Trend:Increase 23.13% than previous quarter

Overall: increasing (28.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 26582200000.0 (%).Trend:Increase 5.07% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 33030200000.0 (%).Trend:Increase 24.26% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 26358600000.0 (%).Trend:Decrease 20.2% than previous quarter

Overall: decreasing (-0.84%). Fluctuation: **Neutral** (moderate 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 60404800000.0 (%).Trend:Decrease 1.16% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 65586500000.0 (%).Trend:Increase 8.58% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 64727200000.0 (%).Trend:Decrease 1.31% than previous quarter

Overall: increasing (7.16%). Fluctuation: **Little** (low 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 10.4 (%).Trend:Decrease 2.62% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 10.99 (%).Trend:Increase 5.67% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 10.84 (%).Trend:Decrease 1.36% than previous quarter

Overall: increasing (4.23%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 indicate increasing liabilities (28.52%) on revenue, while current assets on revenue decreased slightly (-0.84%).  The retained earnings-to-revenue ratio showed a slight upward trend (7.16%), with moderate fluctuations in all but earnings per share.  Analysis should focus on the trends and exclude zero values and outliers.