Capital Employed = Fixed assets + current assets - current Liabilities

Capital employed is shown as partners share capital in balance sheet or partners capital statement.

Normally expressed in percentages, Return on Capital Employed measures the returns particular business gets from capital employed which is calculated based on the company's equity.

It is similar to Return on capital employed (ROCE).

To calculate the net profit/losses and other accounts (Return On Capital Employed, Capital Employed, Working Capital, etc) of a particular business.