Holland Corporation's annual report is as follows. 
Based on the information provided, find the rate of return on common stockholders' equity on March 31, 2017. (Round your final answer two decimal places.)
Definitions:
Sarbanes-Oxley Act
An act that criminalizes specific nonaudit services when provided by a registered accounting firm to an audit client; also increases the punishment for a number of white-collar offenses. Also known as the Public Company Accounting Reform and Investor Protection Act of 2002.
Investment Company Act
A U.S. federal law enacted in 1940 aimed at regulating investment companies to protect investors by enforcing transparency and reducing conflicts of interest.
Finance Companies
Businesses that provide loans to individuals or corporations, excluding banks and other traditional financial institutions.
Debentures
A type of debt instrument not secured by physical assets or collateral but based on the issuer's creditworthiness and reputation.
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