Cash doesn't mean shit by itself, their equity is well over $600 million right now, meaning they've actually GROWN these last two years. Every single year since 2009 they've profited, too, something not even Nintendo can claim.
Further making their comment on Nintendo more humorous, a company I think it's safe to say we ALL know will never go bankrupt, is the fact that Nintendo's equity SHRUNK 2 billion these last two years, so Capcom is actually on a better fiscal path than Nintendo.