Some recent financial statements for Smolira Golf, Incorporated, follow.

SMOLIRA GOLF, INCORPORATED
Balance Sheets as of December 31, 2021 and 2022
Assets	2021	2022	Liabilities and Owners Equity	2021	2022
Current assets			Current liabilities
Cash	$ 3,251	$ 3,407	Accounts payable	$ 2,143	$ 2,580
Accounts receivable	4,777	5,801	Notes payable	1,740	2,096
Inventory	12,438	13,802	Other	88	105
Total	$ 20,466	$ 23,010	Total	$ 3,971	$ 4,781
			Long-term debt	$ 13,600	$ 16,360
			Owners equity
			Common stock and paid-in surplus	$ 37,000	$ 37,000
Fixed assets			Accumulated retained earnings	15,644	38,966
Net plant and equipment	$ 49,749	$ 74,097	Total	$ 52,644	$ 75,966
Total assets	$ 70,215	$ 97,107	Total liabilities and owners equity	$ 70,215	$ 97,107

SMOLIRA GOLF, INCORPORATED
2022 Income Statement
Sales	$ 186,970
Cost of goods sold	126,003
Depreciation	5,353
EBIT	$ 55,614
Interest paid	1,450
Taxable income	$ 54,164
Taxes	18,957
Net income	$ 35,207
Dividends	$ 11,885
Retained earnings	23,322

Construct the DuPont identity for Smolira Golf.

Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profit margin and return on equity as a percent.