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Mistake of fact may be a defense:
Current Ratio
Current assets/current liabilities. Measures the ability of the firm to pay off its current liabilities by liquidating current assets.
Acid Test
A stringent test that measures the liquidity of a company by calculating its quick assets (excluding inventory) against its current liabilities.
ROA
Return on Assets represents a financial metric that measures a company's profitability in relation to its overall assets.
Capital Structure
The mix of different forms of external funds used by a firm to finance its activities, including debt and equity.
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