单选题

Peach Co’s latest results are as follows:
                                                                 $000
Profit before interest and taxation          2,500
Profit before taxation                              2,250
Profit after tax                                         1,400
In addition, extracts from its latest statement of financial position are as follows:
                                                                 $000
Equity                                                      10,000
Non-current liabilities                             2,500
What is Peach Co’s return on capital employed (ROCE)?

【正确答案】 C
【答案解析】

Operating profit/(D + E) = 100 x 2,500/(10,000 + 2,500) = 20%.