Financial ratios: Profitability.The financial statements for Tyler Toys, Inc. are shown in the popup window:

Tyler Toys, Inc.
Income Statement for Years Ending December 31, 2013 and 2014
	2014	2013
Revenue	$14,146,142	$13,567,688
Cost of goods sold	$-8,448,747	$-8,131,636
Selling, general, and administrative expenses	$-998,089	$-981,254
Depreciation	$-1,497,049	$-1,471,029
EBIT	$3,202,257	$2,983,769
Interest expense	$-376,824	$-354,022
Taxes	$-1,073,665	$-999,304
Net income	$1,751,768	$1,630,443

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Tyler Toys, Inc.
Balance Sheet as of December 31, 2013 and 2014
ASSETS	2014	2013	LIABILITIES	2014	2013
Current assets			Current liabilities
Cash	$191,910	$186,130	Accounts payable	$1,546,135	$1,455,021
Investments	$180,633	$121,605	Short-term debt	$312,564	$332,744
Accounts receivable	$667,964	$631,152	Total current liabilities	$1,858,699	$1,787,765
Inventory	$588,852	$563,564	Long-term liabilities
Total current assets	$1,629,359	$1,502,451	Debt	$7,285,452	$6,603,058
Long-term assets			Other liabilities	$1,462,068	$1,346,600
Investments	$3,054,153	$2,827,530	Total liabilities	$10,606,219	$9,737,423
Plant, property, and equipment	$8,496,205	$8,480,809	OWNERS EQUITY
Goodwill	$348,574	$346,714	Common stock	$1,458,051	$1,453,974
Intangible assets	$1,158,975	$956,528	Retained earnings	$2,622,996	$2,922,635
			Total owners equity	$4,081,047	$4,376,609
			TOTAL LIABILITIES
TOTAL ASSETS	$14,687,266	$14,114,032	AND OWNERS EQUITY	$14,687,266	$14,114,032

. Calculate the profit margin, return on assets, and return on equity for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

What is the profit margin for 2014?

(Round to two decimal places.)