Return on Capital Employed requires profit, which is not provided Steps:

• Calculate total assets: non-current assets (472,000) + current assets (90,000) = 562,000.
• Calculate capital employed: total assets (562,000) - current liabilities (45,000) = 517,000.
• Identify numerator for ROCE: profit before interest and tax (or similar), but profit for the year is mentioned as included in equity figures without a separate value.
• ROCE = (profit / capital employed) × 100, but profit cannot be determined from given data. Not enough information.

Final answer: Not enough information.