How will the company’s return on capital employed (ROCE) and net profit margin ratios for the year be affected?

On the first day of the new financial year, the value of the non-current assets held by Vieta Co increased because the directors implemented a policy of revaluation.

How will the company’s return on capital employed (ROCE) and net profit margin ratios for the year be affected?
A . ROCE = Increase, Net profit margin = Increase
B . ROCE = Increase, Net profit margin = Decrease
C . ROCE = Decrease, Net profit margin = Increase
D . ROCE = Decrease, Net profit margin = Decrease

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Answer: D