The £360m figure is far higher than even the most pessimistic estimates at the time of Rok’s collapse.
The creditors report showed chief executive Garvis Snook had no shares in the listed company at the time of its demise.
It also said staff are still owed around £6m in wages and other benefits, including one who is £8,000 short.
It is still unclear whether the ex-employees – of which nearly 3,000 were made redundant – will ever see the money.
Unsecured creditors, mostly made up of subcontractors, are owed around £280million.
The hardest hit include Brandon Hire, owed £1.2m, Jewson with £2.25m and Woleseley, which is £500,000 out of pocket.
PwC was paid an initial £106,236 by Rok before it went into administration, but the total fee for the auditing giant is likely to be far higher when revealed in May next year.