The solvency of the enterprise is the ability to meet its financial commitments, that is to say to pay its employees, its suppliers, its taxes, to repay its loans and to service the debt and more generally to repay all its debts. There are two types of solvency, short-term solvency, referred to as liquidity, namely its ability to meet its day-to-day liabilities and long-term solvency, its ability to meet its commitments in a structural way. Financial analysis offers many tools to diagnose, implement remediation decisions and avoid bankruptcy.