Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

Cost Efficiency
The data from Quater 3 in 2020 to Quater 1 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 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statement analysis for Q3 2020 to Q1 2021 covers working capital efficiency, liabilities on revenue, cost efficiency, retained earnings-to-revenue ratios, SG&A expense ratios, investment efficiency, retained earnings-on-assets, and earnings per share across three quarters.  The analysis should exclude any zero values or outliers and concentrate on the critical components for a complete financial picture.