Repair and maintenance capitalisation

Hello Sir, In the following question for the wrong capitalisation of repair and maintenance expenses the answer is overstated EPS and overstated ROCE ,but the point is in case of of ROCE if we look to the profit it was realy increased but with regard to capital employed it was also increased .So the there is almost an equal increament in profit as well as capital employed .So why the answer should be overstated ROCE . Can you clarify please Sir, Thanks ----------------------------- Q 15.Delivery Co, a logistics company, carries out the regular repair and maintenance of its vehicles. Given the absence of a qualified accountant in the previous month, all the repairs were capitalised. What will be the impact of this error on earnings per share (EPS) and return on capital employed (ROCE)? EPS ROCE A) Understated Overstated B) Overstated Understated C) Understated Understated D) Overstated Overstated Answer 15. D Capitalising the repair expense will result in overstated profits. Overstated profits will overstate EPS and ROCE