You have been assigned as an analyst for doing a time series analysis for the performances of Smart Banking Corporation during the year 2019 and 2020; Bank has provided the following information:

Ratio 2019 2020

ROE 0.076 0.042 Operating Efficiency Ratio 0.51 0.57 P/E Ratio 10.5 10 Tax Management Efficiency

0.44 0.51

Leverage Ratio 0.37 0.44 Net Profit Margin 0.082 0.054 Asset Utilization 0.94 0.79 DPS 1.32 1.46 Market Book Ratio 2.04 2.08 Times Interest Earned 5.6 3.3 EPS 3.26 1.81

Required: Compare the performance of the bank for the last two years based on shareholders viewpoint.