Have the company's ROA and ROE changed over the last three years? What was the main factor that influenced this change? To answer this question, apply DuPont analysis and three factors of the DuPont formula: Net profit margin, asset turnover, financial leverage. What ratio(s) has (have) been changed mostly over these three years and why?

Year	Return on Equity	Return on Assets	Net Profit Margin	Asset Turnover	Financial Leverage
2023	36.20%	13.51%	9.90%	1.32	2.68%
2022	39.57%	14.99%	12.94%	1.20	2.64%
2021	44.86%	15.17%	12.86%	1.29	2.96%