The financial statements for Tyler Toys, Inc. are shown in the popup window: Calculate the profit margin, return on assets, and return on equity for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

What is the profit margin for 2014? (Round to two decimal places.)

Tyler Toys, Inc.
Income Statement for Years Ending December 31, 2013 and 2014
	2014	2013
Revenue	$14,146,609	$13,566,312
Cost of goods sold	$-8,448,572	$-8,132,738
Selling, general, and administrative expenses	$-998,537	$-980,157
Depreciation	$-1,498,174	$-1,472,043
EBIT	$3,201,326	$2,981,374
Interest expense	$-376,890	$-354,404
Taxes	$-1,073,286	$-998,249
Net income	$1,751,150	$1,628,721

Tyler Toys, Inc.
Balance Sheet as of December 31, 2013 and 2014
ASSETS	2014	2013	LIABILITIES	2014	2013
Current assets			Current liabilities
Cash	$191,138	$187,052	Accounts payable	$1,546,583	$1,455,889
Investments	$180,411	$120,648	Short-term debt	$311,492	$332,320
Accounts receivable	$667,811	$631,214	Total current liabilities	$1,858,075	$1,788,209
Inventory	$588,358	$564,550	Long-term liabilities
Total current assets	$1,627,718	$1,503,464	Debt	$7,285,903	$6,603,611
Long-term assets			Other liabilities	$1,463,246	$1,345,407
Investments	$3,053,485	$2,827,959	Total liabilities	$10,607,224	$9,737,227
Plant, property, and equipment	$8,497,919	$8,480,403	OWNERS EQUITY
Goodwill	$348,667	$346,967	Common stock	$1,458,038	$1,453,898
Intangible assets	$1,157,373	$956,792	Retained earnings	$2,619,900	$2,924,460
			Total owners equity	$4,077,938	$4,378,358
			TOTAL LIABILITIES
TOTAL ASSETS	$14,685,162	$14,115,585	AND OWNERS EQUITY	$14,685,162	$14,115,585