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Ugh. Ridiculousness.

A company's health is not measured in dollars in the bank. Money is but one type of asset a company can have. Cash in the bank is a very low yield investment. Conservative companies like Nintendo like to have a lot of money in the bank. Other companies prefer to invest in riskier propositions that have a higher payoff.

A company does not go out of business the moment that they run out of money. Companies have many other liquid assets that can be sold off. Furthermore, companies can operate, often for a long time, in a state of debt. Marvel for instance was heavily in debt throughout most of the 90s, and eventually recovered when their movie business took off.

I can't say how healthy Capcom's business is (I'm too lazy to go through their numbers), but I can say that the analysis presented in that article shows that the author has the business acumen of a toddler. But, if Capcom does wind up going out of business, I'm sure Comcept would be willing to buy Mega Man...