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


The provided financial statement response lacks the necessary quantitative data to draw meaningful conclusions.  Without specific figures for key ratios and metrics, it's impossible to evaluate working capital, cost, and investment efficiency, or to assess profitability (Retained Earnings on Assets and Earnings Per Share).  Further data is crucial for a detailed financial analysis and informed recommendations.