Compare and comment on profit and loss statement of below Nine month result of a company with below details :

JBM Auto Profit and loss statementDec '22Dec '21 Net Sales/Income from operations2,785.372,113.06Other Operating Income----Total Income From Operations2,785.372,113.06EXPENDITURE Consumption of Raw Materials2,017.591,537.42Purchase of Traded Goods----Increase/Decrease in Stocks1.22-7.15Power & Fuel----Employees Cost261.18199.74Depreciation74.7962.88Excise Duty----Admin. And Selling Expenses----R & D Expenses----Provisions And Contingencies----Exp. Capitalised----Other Expenses249.48168.21P/L Before Other Inc. , Int., Excpt. Items & Tax181.11151.96Other Income26.2418.54P/L Before Int., Excpt. Items & Tax207.35170.5Interest77.9956.76P/L Before Exceptional Items & Tax129.36113.74Exceptional Items----P/L Before Tax129.36113.74Tax34.5441.8P/L After Tax from Ordinary Activities94.8271.94Prior Year Adjustments----Extra Ordinary Items----Net Profit/(Loss) For the Period94.8271.94Equity Share Capital23.6523.65Reserves Excluding Revaluation Reserves----Equity Dividend Rate (%)----EPS Before Extra Ordinary Basic EPS8.0215.21Diluted EPS8.0215.21EPS After Extra Ordinary Basic EPS8.0215.21Diluted EPS8.0215.21Public Share Holding No Of Shares (Crores)----Share Holding (%)----Promoters and Promoter Group Shareholding a) Pledged/Encumbered - Number of shares (Crores)----- Per. of shares (as a % of the total sh. of prom. and promoter group)----- Per. of shares (as a % of the total Share Cap. of the company)----b) Non-encumbered - Number of shares (Crores)----- Per. of shares (as a % of the total sh. of prom. and promoter group)----- Per. of shares (as a % of the total Share Cap. of the company)----Notes|202212|202112