The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Assets				Liabilities and Equity
Current assets:				Current liabilities:
Cash	$	73		Accounts payable	$	236
Accounts receivable (net)		181		Other liabilities		67
Notes receivable		67		Total current liabilities		303
Inventories		204		Long-term liabilities		101
Prepaid expenses		36		Total liabilities		404
Total current assets		561		Shareholders' equity:
Plant assets (net)		260		Capital stock		139
				Retained earnings		278
				Total shareholders' equity		417
Total assets	$	821		Total liabilities and equity	$	821

The acid-test ratio is (Round your answer to two decimal places.):