Sahiba has a boutique in Nagpur, which she started in 2020. She had invested ₹ 2,00,000 from her savings and borrowed ₹ 3,00,000 from the bank @ 10% per annum. She made a net profit of ₹ 50,000 in the year 2021 – 2022. In the above case the 'Return on Equity' is :