Category	Prior year	Current year
Accounts payable	41,400	45,000
Accounts receivable	115,200	122,400
Accruals	16,200	13,500
Additional paid in capital	200,000	216,660
Cash	???	???
Common Stock @ par value	37,600	42,000
COGS	131,400	170,252.00
Depreciation expense	21,600	22,774.00
Interest expense	16,200	16,291.00
Inventories	111,600	115,200
Long-term debt	135,000	138,221.00
Net fixed assets	375,892.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	63,282.00
Retained earnings	122,400	136,800
Sales	255,600	337,797.00
Taxes	9,900	19,434.00

Question: What is the current year's return on assets (ROA)?

Answer Format: Will accept decimal format rounded to 4 decimal places (ex: 0.0924))