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 391500000000.0 (%).Trend:Increase 7.05% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 460400000000.0 (%).Trend:Increase 17.6% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 463100000000.0 (%).Trend:Increase 0.59% than previous quarter

Overall: increasing (18.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 412800000000.0 (%).Trend:Decrease 9.05% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 455900000000.0 (%).Trend:Increase 10.44% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 403700000000.0 (%).Trend:Decrease 11.45% than previous quarter

Overall: decreasing (-2.2%). 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 -93600000000.0 (%).Trend:Decrease 5.36% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -78000000000.0 (%).Trend:Decrease 16.67% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -67800000000.0 (%).Trend:Decrease 13.08% than previous quarter

Overall: increasing (-27.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 63700000000.0 (%).Trend:Increase 62.5% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25200000000.0 (%).Trend:Decrease 60.44% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48800000000.0 (%).Trend:Increase 93.65% than previous quarter

Overall: decreasing (-23.39%). 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 -3.54 (%).Trend:Decrease 5.09% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -2.92 (%).Trend:Decrease 17.51% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -2.58 (%).Trend:Decrease 11.64% than previous quarter

Overall: increasing (-27.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.43 (USD).Trend:Increase 23.28% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 92.31% than previous quarter
Year 2020 Quarter 2: Earning Per Share 0.45 (USD).Trend:Increase 309.09% than previous quarter

Overall: decreasing (-68.53%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2019 to Q2 2020 show a mixed picture.  Working capital efficiency exhibits little fluctuation, with liabilities on revenue increasing and current assets decreasing slightly. Cost efficiency, however, displays significant fluctuation. The ratio of retained earnings to revenue and SG&A expense ratio both show a notable downward trend. Investment efficiency also shows significant fluctuation, with retained earnings on assets decreasing considerably. Earnings per share have declined significantly, although with some fluctuations.  Overall, the financial health in this period appears unstable with substantial swings in performance indicators, requiring further analysis to identify the root causes.