A business records a dividend yield of $1\mathrm{.}96\%$ in $2020$ and

$1\mathrm{.}94\%$ in $2021$ along with a Price earning ratio of $20\mathrm{.}79$ in

$2020$ and $22\mathrm{.}85$ in $2021.$ They also recorded a dividend payout

rato of $40\mathrm{.}8$ in year $2020$ and $24\%$ in yesr $2021.$ Provide an

analysis of this results for the $2$ years in a report to the CEO include what may have caused the results