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Return on Capital Employed (ROCE)

4 (a) Refer to Appendix 1. Calculate the following: (ii) Return on Capital Employed (2 marks)
Summer 2019 P33

ROCE = (operating profit / capital employed) × 100

Capital employed = 60 + 10 + 40 = 110
= 10/110 × 100%
= 9.1% or 9%