An analyst has collected the following information about a company:

Balance sheet
Assets
	Money	100
	accounts receivable	750
	Negotiable values	300
	Inventory	850
	Property, plant and equipment	900
	Accumulated depreciation	(150)
total assets		2750
Commitments and equity
	Accounts payable	300
	short term debt	130
	long term debt	700
	common equity	1000
	Retained earnings	620
Total Liability and Owner's Equity		2750
Statement of income
Sales		1500
COGS		1100
Gross profit		400
selling, general and administrative expenses		150
operating profit		250
Interest expenses		25
Taxes		75
Net Income		150

What is ROE?