Omega Limited has net income of $28 million, earnings before tax of $40 million, earnings before interest and tax of $70 million, gross profit of $100 million, sales of $400 million, assets of $500 million, current liabilities of $50 million, shareholders' equity of $120 million, dividends of $15 million, shares outstanding of 100 million and share price of $2 per share.

Calculate sustainable growth rate ratio?