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 5711300000.0 (%).Trend:Increase 6.85% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 6972900000.0 (%).Trend:Increase 22.09% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 5771800000.0 (%).Trend:Decrease 17.23% than previous quarter

Overall: increasing (1.06%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 10371600000.0 (%).Trend:Increase 7.83% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 12082300000.0 (%).Trend:Increase 16.49% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 10681300000.0 (%).Trend:Decrease 11.6% than previous quarter

Overall: increasing (2.99%). 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 -5762100000.0 (%).Trend:Decrease 4.69% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -5618400000.0 (%).Trend:Decrease 2.49% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -5683100000.0 (%).Trend:Increase 1.15% than previous quarter

Overall: increasing (-1.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5326600000.0 (%).Trend:Increase 57.11% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1949900000.0 (%).Trend:Decrease 63.39% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3545600000.0 (%).Trend:Increase 81.83% than previous quarter

Overall: decreasing (-33.44%). 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 -38.36 (%).Trend:Decrease 6.37% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -35.75 (%).Trend:Decrease 6.8% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -39.9 (%).Trend:Increase 11.61% than previous quarter

Overall: decreasing (4.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2019 to Q2 2020 financial statements reveal mixed trends. Liabilities on revenue saw slight increase (1.06%), while current assets on revenue also increased (2.99%). Cost efficiency shows a slight overall increase in retained earnings ratio (-1.37%) but with significant fluctuation. The SG&A expense ratio decreased dramatically (-33.44%). Investment efficiency experienced slight increases in retained earnings on assets (4.01%).