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roach A curve out from the aft edge (leech) of a sail. Battens are sometimes used to help support and stiffen the roach.
Ãâó: www.terrax.org/sailing/glossary/gr.aspx
ROA The ratio of operating income divided by total assets employed that indicates the relative operating efficiency of an organization.
Ãâó: www.bridgefieldgroup.com/glos8.htm
roach a fresh-water fish of the carp family.
Ãâó: home.olemiss.edu/~tjray/medieval/cooking.htm
ROA A profitability ratio measured using 12 months net income divided by assets. This is equivalent to return on sales multiplied by turnover.
Ãâó: www.crfonline.org/orc/glossary/r.html
roach A shaved mane. Usually found on the Three-Gaited American Saddlebred and Western horses.
Ãâó: www.georgianindex.net/horse_and_carriage/horse-glo...
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