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 103490000000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 100720000000.0 (%).Trend:Decrease 2.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 86090000000.0 (%).Trend:Decrease 14.53% than previous quarter

Overall: decreasing (-16.81%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 243310000000.0 (%).Trend:Increase 5.23% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 218930000000.0 (%).Trend:Decrease 10.02% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 248020000000.0 (%).Trend:Increase 13.29% than previous quarter

Overall: increasing (1.94%). 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 40150000000.0 (%).Trend:Increase 19.49% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 49390000000.0 (%).Trend:Increase 23.01% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 41110000000.0 (%).Trend:Decrease 16.76% than previous quarter

Overall: increasing (2.39%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 65520000000.0 (%).Trend:Increase 54.64% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19540000000.0 (%).Trend:Decrease 70.18% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34960000000.0 (%).Trend:Increase 78.92% than previous quarter

Overall: decreasing (-46.64%). 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 6.0 (%).Trend:Increase 19.52% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 7.73 (%).Trend:Increase 28.83% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 6.16 (%).Trend:Decrease 20.31% than previous quarter

Overall: increasing (2.67%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 45.9% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 75.28% than previous quarter
Year 2020 Quarter 2: Earning Per Share -0.13 (USD).Trend:Decrease 159.09% than previous quarter

Overall: decreasing (-114.61%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 depict a mixed financial picture. Liabilities on revenue decreased, while current assets on revenue increased, but with substantial fluctuations.  The retained earnings ratio generally increased, suggesting efficient cost management, although with some setbacks.  SG&A expense ratio showed considerable volatility, decreasing significantly before rebounding. Investment efficiency, as measured by retained earnings on assets, increased moderately. EPS showed a substantial decrease, with notable volatility.