i attached two pictuers below. (Financial Statment Analysis) . Thank you

Exercise 1 The summarised annual financial statements for Eskdale Plc are given below for the year to 31 December 2017, and three years later for the year to 31 December 2020. The financial statements show that Return on Capital Employed stood at 10.8% in 2017 and 5.6% in 2020. By analysing the drivers of earnings based on the financial statement data provided, you should explain why profitability has declined and the key drivers which have caused this. The average tax rate for both years on financing activities is 27%. Eskdale Pic (EDOOJ (2000) 2020 2017 STATEMENT OF FINANCIAL POSITION Assets 8.232 9.500 Cash and Short Term Investments Receivables Total Inventories 34,97221.225 16,782 16.316 Other Current Assets 550 871 Current Assets - TOT Und 47 912 8.2570 Eskdale Pic (EOCY DOO STATEMENT OF FINANCIAL POSITION 2020 2017 Assets Cash and Short Term Investments 8.232 9.500 Receivables 34.977 21.225 Total inventore 16.762 16.316 Omer Current Assets 550 Current Assets - Total 60,516 47.312 Property Plant and Equipment Gros 67420 Accumulated Depreciation 51,15437300 Property Plant and Equipment - Net 31.512 30,120 Intangible Assets 5.612 7.516 Total Assets 100.640 85.548 L. Shades Evity Accounts Payable 19431 14.072 Short-Term Debt and Current Portion of Long 900 1.050 Term Date Accrued Payroll 1.575 Income Taxes Payable 105 419 Other Current 2.63 1.767 Current Liabilities - Total 24.640 19.997 Long Term Debt 14.700 10,015 Provisions and Other Liebes 21,001 17546 Shareholders Equity 40.29637.990 Total Liabilities & Shareholders' Equity 100,640.SE STATEMENT OF PROFIT AND LOSS 95.000 6.416 66,112 62054 9,4155.520 1942 17.12 15.181 79,661 43016201 Net Sales Less Cost of Goods Sold Less: Depreciation and Amortization Gross income Less: Seling, General Administrative Expenses Operating income Add: Interest Income Eamings before Interest and Taxation (EBIT) Less Interest Expense Pretax come Less: Income Tames Net Income 255 172 4.520 6,455 1.0.30 9.480 5.886 1.222 1.767 2.26 4.119 2016 2013 Rebum on Capital Employed 5,6% 100%