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	$	98		$	72
Accounts receivable		180			200
Short-term investments		82			72
Inventory		360			236
Property, plant, and equipment (net)		920			790
	$	1,640		$	1,370
Liabilities and Shareholders Equity:
Current liabilities	$	400		$	290
Bonds payable		240			240
Paid-in capital		640			640
Retained earnings		360			200
	$	1,640		$	1,370

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