How can ROE% be less than ROCE?

General
1

We are supposed to check ROCE value instead of ROE when the stock has debt. ROCE considers debt value while ROE does not consider it.
In some of the stocks, I have observed that ROE% is less than ROCE. How is that possible? ROCE considers debt also so should ROE not be always > ROCE?

2

Per this article, the numerators vary too, one is Net income, other is EBIT…

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