A company’s financial statements present these figures: profit before interest comes to $125\,378 profit for the year is $120\,426 200\,000 ordinary shares at $1 each total $200\,000 retained earnings stand at $191\,982 debentures amount to $150\,000 Calculate the return on capital employed (ROCE).
- A22.22%
- B23.13%
- C30.72%
- D31.99%