ROCE$=$Profit before exceptional items and tax$/$ capital employed

ROCE $=$ profit before exceptional items and tax$/$ capital emloyed

Capital employed$=$ tangible net worth $+$ total debt $+$deferred tax liability

Tangible Net worth$=$ Total assets $-$ total liabilities$-$ intangible assets

For $2019$:

Capital Employed $=3,843\mathrm{.}00+4,753\mathrm{.}0+1,437\mathrm{.}00$

Capita Employed$=10,033\mathrm{.}05$

Tangible Net Worth $=15,658-11,113\mathrm{.}00-702\mathrm{.}00$

Tangible Net Worth $=3,843\mathrm{.}00$

ROCE $=\frac{311\mathrm{.}00}{10},033\mathrm{.}05**100$

ROCE $=0\mathrm{.}0309**100=3\mathrm{.}10\%$Correct errors to find the results$$