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The case of VonHoldt v. Barba & Barba Construction, Inc. held that:
Working Capital
The difference between a company's current assets and current liabilities, indicating the short-term liquidity and operational efficiency.
Total Current Assets
The sum of all assets a company expects to convert into cash within one year, including cash, accounts receivable, and inventory.
Total Current Liabilities
The sum of all liabilities of a company that are expected to be settled within one fiscal year or an operating cycle, whichever is longer.
Return On Total Assets
Return on Total Assets (ROTA) is a financial metric that measures a company's profitability in relation to its total assets.
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