Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

Cost Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

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

Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statement analysis for Q3 2019 to Q2 2020 looks at working capital efficiency, liabilities/revenue, cost efficiency, retained earnings/revenue, SG&A expense ratios, investment efficiency, retained earnings/assets, and earnings per share over three quarters.  Removing data errors and outliers is essential.  The review will aim to highlight financial performance trends during the period across various operational and financial metrics.