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 169150200000.0 (%).Trend:Increase 41.0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 161861400000.0 (%).Trend:Decrease 4.31% than previous quarter

Overall: increasing (34.92%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 286800700000.0 (%).Trend:Increase 16.63% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 308900900000.0 (%).Trend:Increase 7.71% than previous quarter

Overall: increasing (25.62%). Fluctuation: **Neutral** (moderate 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 63445200000.0 (%).Trend:Decrease 48.93% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 45075000000.0 (%).Trend:Decrease 28.95% than previous quarter

Overall: decreasing (-63.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55270100000.0 (%).Trend:Decrease 66.02% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 103260700000.0 (%).Trend:Increase 86.83% than previous quarter

Overall: decreasing (-36.51%). 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 13.12 (%).Trend:Decrease 51.06% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 9.01 (%).Trend:Decrease 31.33% than previous quarter

Overall: decreasing (-66.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share -1.3 (USD).Trend:Decrease 641.67% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.7 (USD).Trend:Increase 30.77% than previous quarter

Overall: decreasing (-808.33%). Fluctuation: **Significant** (high variation).



From Q3 2019 to Q2 2020, liabilities on revenue increased overall by 34.92%, while current assets on revenue increased by 25.62%.  Cost efficiency metrics showed significant fluctuation. The ratio of retained earnings to revenue decreased by 63.72%, and the SG&A expense ratio decreased by 36.51%.  Investment efficiency also declined significantly, with retained earnings on assets decreasing by 66.39% and earnings per share decreasing by 808.33%.