Comparative balance sheets for Softech Canvas Goods for 2021 and 2020 are shown below. Softech pays no dividends and instead reinvests all earnings for future growth.

Comparative Balance Sheets
($ in thousands)
	December 31
	2021			2020
Assets:
Cash	$	77		$	58
Accounts receivable		145			165
Short-term investments		68			58
Inventory		290			194
Property, plant, and equipment (net)		780			685
	$	1,360		$	1,160
Liabilities and Shareholders Equity:
Current liabilities	$	330		$	255
Bonds payable		205			205
Paid-in capital		535			535
Retained earnings		290			165
	$	1,360		$	1,160

Required: 1. Determine the return on shareholders equity for 2021. (Round your answer to 2 decimal places.)