Ouyang Inc. has reported the following hypothetical data:

Selected data of Ouyang Inc.

	2014	2013
Sales	$43,373	$28,302
Total assets	43,706	43,392
Accumulated depreciation	10,438	9,203
Depreciation expense	1,703	892
Retained earnings	11,686	10,293
Net income	5,186	4,253
Property, plant & equipment, net	13,104	12,938
Accounts receivable	3,038	2,982
Selling, general & administrative expense	13,009	12,726
Total liabilities	27,520	27,109
Stockholders' equity	16,186	16,283

What is the ROA of 2014 (keep two decimal places)?