Versions of ROCE Formula

Financial Management
Abhishek Bhatt
Kate, I would like to answer your question that a same formula can be expressed in a number of ways. As you said that ROCE =NP / FA + CA.
Above formula can also be expressed as : EBIT(net profit) / (Fixed Assets + Net Current Assets and Not Current Assets) or (Net worth + long term liabilities).

Confusion
Franky Chen
Someone insists that ROCE = Operating Income After Tax / Operating Assets. Here is EBIT. Is it misunderstanding?

To Franky
Jaap de Jonge, Editor, Netherlands
Yes, is misunderstanding. EBIT is the same as Operating Profit !