Comparative balance sheets for Softech Canvas Goods for 2016 and 2015 are shown below. Softech pays no dividends, and instead reinvests all earnings for future growth.

Comparative Balance Sheets
($ in 000s)
	December 31
	2016			2015
Assets:
Cash	$	125		$	90
Accounts receivable		225			245
Short-term investments		100			90
Inventory		450			290
Property, plant, and equipment (net)		1,100			925
	$	2,000		$	1,640
Liabilities and Shareholders Equity:
Current liabilities	$	490		$	335
Bonds payable		285			285
Paid-in capital		775			775
Retained earnings		450			245
	$	2,000		$	1,640

Required:

1.	Determine the return on shareholders equity for 2016. (%) (Round your answer to 2 decimal places.)