Calculation of return on capital employed return on capital employed-EBIT/(Total Assets-Current Liabilities) Bolt Bhd=2280000/(16420000-3040000)=17.04% Lightning Bhd=1960000/(11380000-1440000)=19.72% Return on Equity-Net income/Shareholders equity Bolt Bhd=1320000/9880000=13.36% Lightning Bhd=1440000/9440000=15.25% Gross profit Margin=Gross profit/Revenue Bolt Bhd=4440000/15160000=29.28% Loghtining Bhd=3580000/12260000=29.20% Net profit margin before tax=Net profit before tax/Revenue Bolt Bhd=1760000/15160000=11.61% Lightning Bhd=1920000/12260000=15.66%