Techworld ltd is a startup firm and requires some financial advice on its performance. The firm has average total assets of $10,500,000 and average total liabilities of $4,290,000. There are no preference shareholders. Earnings before interest and taxes are $1,062,000. Interest expense is $192,000 and tax expense are $174,000. You are required to advise the firm what the return on ordinary shareholders' funds is in percentage? (Numerical answer only without percentage sign & round-up, to 2 decimal places).