the difference between PBIT and net profit before tax margin

I do not know why i can not post question here

Hi my DEAR and GREAT TUTOR, I really confuse when i face these two ratios.

the question has been taken from Bpp test bank page number 76 and 77

Could you please explain it in-depth, because it is important for me

By the way i have exam on June 6th

Woodbank’s p/l at 31 MArch 20×4

20X4
Under P/L
Revenue -150000
cost of sales-117000
GP-33000
finance cost-1750
Profit before tax-16250

Equity-80000
RE-15000
Non-current liability-55000(5000 belong to woodbank without shaw when acquired Shaw 50million loan note is added over 5000 which became 55000)

total-150000

On 1 January 20X4, Woodbank purchased the trading assets and operations of Shaw for $50 million and, on the same date, issued extra 10%loan notes to finance purchase.

Shaw p/l 31 March 20X4
Revenue-30000
cost of sales-(21000)
GP-9000
Distribution Cost-(2000)
Administrative Expense (2000)

if i put here 5000 finance cost it will be zero

Without Shaw
18000-5000(loan note interest when acquired shaw)/95000+5000(55000 loan note-50000 loan note took for Shaw acquisition)*100%=13%

Coming to the next example, the question has been taken from bpp page number 198 mock exam 2

Harbin 20×7
P/L
Revenue-250000
cost of sales-(200000)
GP-50000
Operating expenses-(26000)
Finance cost-(8000)
Pofit before tax-16000
income tax (25%)-4000-20×6(2000)

2000+4000=6000*25%=1500
6000-1500=5500

Equity-100000
RE-14000
Non-current liability-100000

Harbin purchased fatima for $100million, financed by the issue of $ 100,000 8% loan notes.

fatima p/l
Revenue-70000
cost of sales-40000
GP-30000
Operating expense-8000
profit before tax-22000

Without Shaw
18000-5000(PBIT) (loan note interest when acquired shaw)/95000+5000(55000 loan note-50000 loan note took for Shaw acquisition)*100%=13%

In the first example, the company’s has not had profit before tax amount, probably it was zero if we add 5000 under p/l of shaw , that is why only 5000 deducted from profit before and tax amount.

Without Fatima
profit before tax=(16000+8000)=24000-22000=(2000)/250000-70000*100%=1.1%

in the second example, fatima had 22000 profit before tax that is why it deducted from

or it could be solved in another way 22000 profit before tax -interest 8000 of fatima=14000

then deduct it from only profit before tax of Harbin 16000-14000=2000

in both case it will give 2000

comparing these two examples did i get it right?

When i find ROCE

Without fatima
16000+8000=24000-22000/”114000-(22000-5500)”*100%

”114000-(22000-5500)”-i did not understand this part?

Without Shaw

ROCE

150000-30000/150000-50000 loan note -i uderstood this part but the above.