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 statements cover various aspects of efficiency and profitability for the period Q1 2021 to Q3 2021.  Metrics include working capital efficiency, liabilities on revenue, cost efficiency, the ratio of retained earnings to revenue, SG&A expense ratio, investment efficiency, retained earnings on assets, and earnings per share.  The report should focus on identifying trends in key performance indicators (KPIs) and exclude any data errors or outliers.  Crucially, the analysis should highlight the direction and magnitude of changes in earnings per share.