Using the DuPont method, analyse the profitability of each of the two companies in 2022 as compared to 2021 from a shareholders point of view. Based on your calculations, explain the main reason(s) for the change in the profitability for each company over the two years. Note: ensure that you analyse in this question, not just describe the ratio values.

\begin{tabular}{|c|c|c|c|c|c|c|} \hline , & A & B & C & D & E & F \\ \hline 1 & ASX Code & Company Name & Item & 06/21 & 06/22 & \\ \hline 2 & ATP & Atlas Pearls Ltd & Operating Revenue & 18,280,749.00 & 21,507,913.00 & \\ \hline 3 & ATP & Atlas Pearls Ltd & Other Revenue & 4,562,534.00 & 2,629,544.00 & \\ \hline 4 & ATP & Atlas Pearls Ltd & Total Revenue Excluding Interest & 22,843,283.00 & 24,137,457.00 & \\ \hline 5 & ATP & Atlas Pearls Ltd & Operating Expenses & 17,839,824.00 & 18,159,441.00 & \\ \hline 6 & ATP & Atlas Pearls Ltd & EBITDA & 5,003,459.00 & 5,978,016.00 & \\ \hline 7 & ATP & Atlas Pearls Ltd & Depreciation & 447,984.00 & 225,996.00 & \\ \hline 8 & ATP & Atlas Pearls Ltd & Amortisation & 25,187.00 & 86,262.00 & \\ \hline 9 & ATP & Atlas Pearls Ltd & Depreciation and Amortisation & 473,171.00 & 312,258.00 & \\ \hline 10 & ATP & Atlas Pearls Ltd & EBIT & 4,530,288.00 & 5,665,758.00 & \\ \hline 11 & ATP & Atlas Pearls Ltd & Interest Revenue & 2,262.00 & 11,751.00 & \\ \hline 12 & ATP & Atlas Pearls Ltd & Interest Expense & 445,836.00 & 249,842.00 & \\ \hline 13 & ATP & Atlas Pearls Ltd & Net Interest Expense & 443,574.00 & 238,091.00 & \\ \hline 14 & ATP & Atlas Pearls Ltd & PreTax Profit & 4,086,714.00 & 5,427,667.00 & \\ \hline 15 & ATP & Atlas Pearls Ltd & Tax Expense & 1,355,790.00 & 836,116.00 & \\ \hline 16 & ATP & Atlas Pearls Ltd & Net Profit after Tax Before Abnormals & 2,730,924.00 & 4,591,551.00 & \\ \hline 17 & ATP & Atlas Pearls Ltd & Abnormals & 3,989,000.00 & 0.00 & \\ \hline 18 & ATP & Atlas Pearls Ltd & Abnormals Tax & 0.00 & 0.00 & \\ \hline 19 & ATP & Atlas Pearls Ltd & Net Abnormals & 3,989,000.00 & 0.00 & \\ \hline 20 & ATP & Atlas Pearls Ltd & Reported NPAT After Abnormals & 6,719,924.00 & 4,591,551.00 & \\ \hline 21 & ATP & Atlas Pearls Ltd & Outside Equity Interests & 0.00 & 0.00 & \\ \hline 22 & ATP & Atlas Pearls Ltd & Shares Outstanding at Period End & 424,809,620.00 & 424,809,620.00 & \\ \hline 23 & ATP & Atlas Pearls Ltd & Weighted Average Number of Shares & 424,809,620.00 & 424,809,620.00 & \\ \hline 24 & ATP & Atlas Pearls Ltd & EPS Adjusted (cents/share) & 0.64 & 1.08 & \\ \hline 25 & ATP & Atlas Pearls Ltd & EPS After Abnormals (cents/share) & 1.58 & 1.08 & \\ \hline 26 & & & & & & \\ \hline 27 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline ASX Code & Company Name & Item & 06/21 & 06/22 \\ \hline EMB & Embelton Limited & Operating Revenue & 68,116,846.00 & 65,913,225.00 \\ \hline EMB & Embelton Limited & Other Revenue & 104,361.00 & 108,519.00 \\ \hline EMB & Embelton Limited & Total Revenue Excluding Interest & 68,221,207.00 & 66,021,744.00 \\ \hline EMB & Embelton Limited & Operating Expenses & 64,918,438.00 & 63,330,149.00 \\ \hline EMB & Embelton Limited & EBITDA & 3,302,769.00 & 2,691,595.00 \\ \hline EMB & Embelton Limited & Depreciation & 983,123.00 & 1,015,012.00 \\ \hline EMB & Embelton Limited & Amortisation & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Depreciation and Amortisation & 983,123.00 & 1,015,012.00 \\ \hline EMB & Embelton Limited & EBIT & 2,319,646.00 & 1,676,583.00 \\ \hline EMB & Embelton Limited & Interest Revenue & 418.00 & 166.00 \\ \hline EMB & Embelton Limited & Interest Expense & 209,199.00 & 218,677.00 \\ \hline EMB & Embelton Limited & Net Interest Expense & 208,781.00 & 218,511.00 \\ \hline EMB & Embelton Limited & PreTax Profit & 2,110,865.00 & 1,458,072.00 \\ \hline EMB & Embelton Limited & Tax Expense & 671,548.00 & 488,674.00 \\ \hline EMB & Embelton Limited & Net Profit after Tax Before Abnormals & 1,439,317.00 & 969,398.00 \\ \hline EMB & Embelton Limited & Abnormals & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Abnormals Tax & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Net Abnormals & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Reported NPAT After Abnormals & 1,439,317.00 & 969,398.00 \\ \hline EMB & Embelton Limited & Outside Equity Interests & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Shares Outstanding at Period End & 2,157,857.00 & 2,157,857.00 \\ \hline \end{tabular} ROE=ProfitabilityEfficiencyEquitymultiplier=NetprofitmarginTotalassetturnoverEquitymultiplier=SalesNetprofitTotalassetsSalesOrdinaryequityTotalassets