What is the Return on Investment Ratio for this company?

INCOME STATEMENT
Particulars		Amount
Income		248,320
Fee Revenue	248,320
Expenses
Cost of Sales:		127,710
Wages and Salaries	89,400
Electricity Expense	17,010
Supplies Expense	21,300
Gross Profit:		120,610
Operating Expenses:		70,110
Depreciation Expense - Bowling Equipment	20,100
Depreciation Expense - Building	9,630
Insurance Expense	17,040
Interest Expense	14,510
Council Rates Expense	8,830
Operating Profit:		94,740
Profit:		50,500

BALANCE SHEET
Particulars		Amount
Assets
Current Assets:		53,820
Cash at Bank	8,660
Accounts Receivable	19,360
Accrued Revenue	7,860
Supplies	11,070
Prepaid Insurance	6,870
Non Current Assets:		491,710
Bowling Equipment	230,790
Accumulated Depreciation - Bowling Equipment	-85,290
Building	400,990
Accumulated Depreciation - Building	-54,780
Total Assets:		545,530
Liabilities
Current Liabilities:		80,350
Accounts Payable	58,650
Interest Payable	7,100
Wages and Salaries Payable	3,620
Unearned Fees Revenue	10,980
Non Current Liabilities:		233,700
Loan from XYZ Bank Ltd	233,700
Total Liabilities:		314,050
Equity
B. Awls Capital	270,980
Profit for the year	50,500
Withdrawals	-90,000
Total Equity:		231,480