What is your view of the solvency of the following companies?

Groups Y N S Intangibles 2,549 44,208 218 Tangibles 151 26,309 28 Working capital −254 3,561 −484 Shareholders' equity 1,530 51,929 −1,327 Net bank and other borrowings 4,404 22,149 1,076 Sales 1,739 80,307 878 EBITDA 475 16,620 261 Operating profit 415 12,077 143 AppendixLO1