In $2023,$ Sheridan Ltd$.$ reported earnings per share of $$0\mathrm{.}25$ and had $27,000,000$ common shares outstanding during $2023$ and $2024,$ and no preferred shares in either year. In $2024,$ Sheridan reported net income of $$8,100,000.$ Their market price per share was $$0\mathrm{.}68$ in $2023$ and $$0\mathrm{.}87$ in $2024.$

Calculate their price earnings ratio for $2023$ & $2024.($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$