Using the following excerpts from the financial statements of KRJ Enterprises, calculate the debt to tangible net worth ratio, using total financial debt in the numerator. Present your answer in percentage terms, rounded to two decimal places. e.g. 20.00%.

Cash $152

Short-term investments $211

Accounts receivable $337

Inventory $481

Other current assets $237

Fixed assets (net) $1,145

Intangible assets $241

Long-term investments $287

Total assets $3,500

Short-term debt $163

Current portion of long-term debt $67

Accounts payable $237

Accrued liabilities $174

Other current liabilities $103

Long-term debt $603

Other long-term liabilities $166

Total liabilities $2,080

Stockholders' equity $1,401

Total liabilities and equity $3,500