Q2. Pakistan Oil Field (POL) has reported the following financial ratios for the past two years: Year Net Profit Margin Financial Leverage Total Asset Turnover 20X0 14% 1.3 1.1 20X1 1.8 13% 0.9 Based only on these results, an analyst would most correctly conclude that the results in year 20X1 compared to those in year 20Xo what POL indicates about its ROE? (Identify the main drivers of ROE in both years and comment on the quality of ROE. (3-4 lines only). [Marks 1.5)