Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

Cost Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

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

Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statements covering Q3 2020 to Q2 2021 encompass working capital efficiency, liabilities on revenue, cost efficiency, the ratio of retained earnings to revenue, SG&A ratios, investment efficiency, retained earnings on assets, and earnings per share.  Three quarters of data are included, and the analysis must exclude any zero values or outliers.   The final report should highlight key trends and performance during this period, focused on the directional shift in earnings per share.