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	$	92		$	68
Accounts receivable		170			190
Short-term investments		78			68
Inventory		340			224
Property, plant, and equipment (net)		880			760
	$	1,560		$	1,310
Liabilities and Shareholders Equity:
Current liabilities	$	380		$	280
Bonds payable		230			230
Paid-in capital		610			610
Retained earnings		340			190
	$	1,560		$	1,310

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

Return on shareholder's equity

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