Capital Employed = Fixed Assets + Working Capital = 10,00,000 + (6,00,000 - 3,00,000) = 13,00,000.
ROI = (Net Profit before Interest and Tax / Capital Employed) x 100 = (2,60,000 / 13,00,000) x 100 = 20%.
Note: Fixed assets taken as Rs.10,00,000 (the PDF shows 10,00,00 which we have interpreted as 10,00,000 based on the answer options).