Hypothesis test for difference in mean for small sample where the data represents a proportion

I would like advice on which test is appropriate for the problem below. I have read numerous posts about hypothesis tests for small sample, non-parametric tests, testing differences in proportions and am completely confused. Please can anyone provide guidance- Thanks – Details below

My dataset: My sample consists of 47 companies, which fall in two groups. Group 1 (G1) consist of 12 companies and Group 2 (G2) consists of 35 companies. I have data on these companies for 3 years (balanced panel 141 observations). I have 25 indicators which relate to actions that these companies have undertaken. These indicators are dichotomous, so if a company undertakes an action (e.g. on indicator1) it is scored 1 and 0 otherwise. For each of the 25 indicators, I have counted and calculated the number and percentage of group1 and group2 companies undertaking the action (i.e. the number and percentage of companies which score 1 for each indicator) in each year. So I have a table of data which looks like

Indicator1:
Year1: G1: 9 (75%) G2: 22(63%)

Year2: G1: 7(58%) G2: 21(60%)

Year3: G1: 10(83%) G2: 22(63%)

Average: G1: 9(72%) G2: 22(62%)

Indicator2:

Year1: G1: 0 (0%) G2: 2(6%)

Year2: G1: 0(0%) G2: 2(6%)

Year3: G1: 1 (8%) G2: 1(3%)

Average: G1: 0(3%) G2: 2(5%)

Indicator3:

Year1: G1: 8(67%) G2: 28(80%)

Year2: G1: 7(58%) G2:27(77%)

Year3: G1: 7(58%) G2:27(77%)

Average: G1: 7(61%) G2:27(78%)

Indicator4:

Year1: G1: 3 (25%) G2: 0(0%)

Year2: G1: 3 (25%) G2: 0(0%)

Year3: G1: 3 (25%) G2: 0(0%)

Average: G1: 3 (25%) G2: 0(0%)

Where e.g. 9 is the number of group1 companies undertaking action on indicator1 which is 75% of the group1 companies.

Problem: I would like to test for each indicator: if the difference in the average number (or percentage) of G1 and G2 companies is statistically significant. i.e. for indicator 1 is 9(72%) statistically significantly different from 22 (62%). Am I right in even trying to test this, given that 1) the average represents the average no’ (percentage) of companies across the 3 years and 2) on some indicators there are such few number of companies undertaking the actions e.g. see indicator 2

A colleague of mine recommended non parametric testing specifically Kruskal Wallis test but did not explain why. Any advice on above is appreciated. Finally apologies if the question is not in the correct format as required on this website, as this is my first time posting.