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 90090000000.0 (%).Trend:Decrease 9.16% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 80600000000.0 (%).Trend:Decrease 10.53% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 79980000000.0 (%).Trend:Decrease 0.77% than previous quarter

Overall: decreasing (-11.22%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 156570000000.0 (%).Trend:Decrease 13.01% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 141920000000.0 (%).Trend:Decrease 9.36% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 158270000000.0 (%).Trend:Increase 11.52% than previous quarter

Overall: increasing (1.09%). 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 90130000000.0 (%).Trend:Decrease 9.79% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 46730000000.0 (%).Trend:Decrease 48.15% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -107690000000.0 (%).Trend:Decrease 330.45% than previous quarter

Overall: decreasing (-219.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10780000000.0 (%).Trend:Increase 42.59% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2490000000.0 (%).Trend:Decrease 76.9% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5010000000.0 (%).Trend:Increase 101.2% than previous quarter

Overall: decreasing (-53.53%). 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 13.27 (%).Trend:Decrease 5.42% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 7.5 (%).Trend:Decrease 43.48% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets -21.76 (%).Trend:Decrease 390.13% than previous quarter

Overall: decreasing (-263.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 0.74 (USD).Trend:Decrease 50.67% than previous quarter
Year 2020 Quarter 1: Earning Per Share -1.33 (USD).Trend:Decrease 279.73% than previous quarter
Year 2020 Quarter 2: Earning Per Share -17.16 (USD).Trend:Increase 1190.23% than previous quarter

Overall: decreasing (-2418.92%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2019 to Q2 2020 show mixed trends in working capital efficiency, with liabilities on revenue decreasing slightly, while current assets on revenue are slightly increasing.  Cost efficiency metrics, including the ratio of retained earnings to revenue and SG&A expense ratio, decline dramatically, with significant fluctuations. Investment efficiency and earnings per share also decrease significantly with high volatility, and these trends are a notable concern.