Comment on the following :
Achieving profitability UK businesses reported an average ROCE of 14.4 percent for the first quarter of 2006, equalling the 2005 rate. This was the highest level of ROCE since the Office of National Statistics first kept records. Service sector businesses were much the more successful with an average ROCE of 19.9 percent, compared with 6.6 percent among manufacturers. In fact, manufacturers' average ROCE had fallen from 9.9 percent in 2005.