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	$	86		$	64
Accounts receivable		160			180
Short-term investments		74			64
Inventory		320			212
Property, plant, and equipment (net)		840			730
	$	1,480		$	1,250
Liabilities and Shareholders Equity:
Current liabilities	$	360		$	270
Bonds payable		220			220
Paid-in capital		580			580
Retained earnings		320			180
	$	1,480		$	1,250

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