Balance sheets for Johannesson&Johannesson for 2021 and 2020 are presented below. Johannesson&Johannesson reinvests all earnings for future growth (and hence pays no dividends).

Balance Sheets
($ in thousands)
	December 31
	2021			2020
Assets:
Cash	$	65		$	50
Accounts receivable		125			145
Short-term investments		60			50
Inventory		250			170
Property, plant, and equipment (net)		700			625
	$	1,200		$	1,040
Liabilities and Shareholders Equity:
Current liabilities	$	290		$	235
Bonds payable		185			185
Paid-in capital		475			475
Retained earnings		250			145
	$	1,200		$	1,040

Your task: 1. Please calculate the return on shareholders equity for 2021. (Round your answer to 2 decimal places.)

return on shareholder' equity ____ %