Comparative balance sheets for Softech Canvas Goods for 2021 and 2020 are shown below. Softech pays no dividends and instead reinvests all earnings for future growth.

Comparative Balance Sheets
($ in thousands)
	December 31
	2021			2020
Assets:
Cash	$	119		$	86
Accounts receivable		215			235
Short-term investments		96			86
Inventory		430			278
Property, plant, and equipment (net)		1,060			895
	$	1,920		$	1,580
Liabilities and Shareholders Equity:
Current liabilities	$	470		$	325
Bonds payable		275			275
Paid-in capital		745			745
Retained earnings		430			235
	$	1,920		$	1,580

Required: 1. Determine the return on shareholders equity for 2021. (Round your answer to 2 decimal places.)