The solvency of debt refers to a company's ability to repay maturing debts (including capital and interest). It is the ability to repay maturing debts on time and is an important indicator of the good or bad financial status of the company. By analyzing the solvency of debt, the ability and risk of the company's sustainable operation can be examined, which is helpful in predicting the company's future profits. The solvency of companies includes short-term solvency and long-term solvency.