Analyze the significant trends for the 3 years for Amazon liquidity, including the inventory valuation method the company uses

Liquidity Ratios	Company
Short-Term Debt or Liquidity Ratios	12/31/2021	12/31/2022	12/31/2023
Working Capital	19314.00	-8602.00	7434.00
Current Ratio	1.14	0.94	1.05
Quick/Acid Test Ratio	0.91	0.72	0.84
Cash Ratio	0.25	0.35	0.44
Long-Term Solvency or Financial Leverage
Times Interested Earned	356.15	184.77	66.72
Fixed Charge Coverage	2.73	2.88	2.85
Debt Ratio (Uses total liabilities)	0.67	0.68	0.62
Debt/Equity Ratio (Uses total liabilities)	2.04	2.17	1.61
Debt/EBITDA	1.77	1.73	1.66
Debt Ratio (Using Interest bearing debt only)	0.67	0.68	0.62
Debt/Equity Ratio (Int bearing debt only)	2.02	1.96	2.02
Asset Utilization or Turnover Ratios
Inventory Turnover	8.34	8.40	9.15
Days Sales in Inventory (DSI)	43.74	43.48	39.91
Receivables Turnover	14.28	12.13	11.00
Days Sales Outstanding (DSO)	25.55	30.08	33.18
Days Payable Outstanding (DPO)	105.43	100.59	101.79
Cash Conversion Cycle	-36.13	-27.03	-28.70