As a stockholder in FIN311 Co., you receive its annual report. In the financial statements, the firm has reported assets of 200 million Baht, liabilities of 90 million Baht, after-tax earnings of 45 million Baht, and 20 million outstanding shares of common stock. Assume a share of FIN311 Co.s common stock has a market value of 23 Baht and the company pays annual dividend payments that total 1.25 Baht a share. What is the difference between the firm's price-earnings ratio and market-to-book ratio? (Enter your answer as a percent rounded to 2 decimal places.)