Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statements for Q1 2021 to Q3 2021 address working capital efficiency, liabilities/revenue, cost efficiency, retained earnings/revenue, SG&A expense ratio, investment efficiency, retained earnings on assets, and earnings per share.  The financial review needs to focus on identifying key trends and performance measures from the three quarters of 2021, excluding invalid zero values and outlier data.