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 2443300000.0 (%).Trend:Increase 9.73% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1986900000.0 (%).Trend:Decrease 18.68% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 2118900000.0 (%).Trend:Increase 6.64% than previous quarter

Overall: decreasing (-13.28%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 26053000000.0 (%).Trend:Increase 0.59% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 24713800000.0 (%).Trend:Decrease 5.14% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 24693900000.0 (%).Trend:Decrease 0.08% than previous quarter

Overall: decreasing (-5.22%). 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 58258300000.0 (%).Trend:Decrease 0.35% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 57935000000.0 (%).Trend:Decrease 0.55% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 57760200000.0 (%).Trend:Decrease 0.3% than previous quarter

Overall: decreasing (-0.85%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1362900000.0 (%).Trend:Increase 43.52% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 460500000.0 (%).Trend:Decrease 66.21% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 904300000.0 (%).Trend:Increase 96.37% than previous quarter

Overall: decreasing (-33.65%). 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 118.03 (%).Trend:Decrease 0.13% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 121.7 (%).Trend:Increase 3.11% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 122.29 (%).Trend:Increase 0.48% than previous quarter

Overall: increasing (3.61%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2019 to Q2 2020 show a decline in several key areas. Liabilities on revenue decreased by 13.28%, while current assets on revenue fell by 5.22%, impacting working capital efficiency.  Cost efficiency also saw a decline, with the ratio of retained earnings to revenue decreasing by 0.85%.  A notable fluctuation was seen in SG&A expense ratio, decreasing by 33.65% overall.  Investment efficiency, conversely, exhibited a slight increase (3.61%) in retained earnings on assets.