Here you go.
Business insolvency is defined in two different ways:
Cash flow insolvency
Unable to pay debts as they fall due.
Balance sheet insolvency
Having negative net assets – in other words, liabilities exceed assets.
A business can have negative net assets showing on its balance sheet but still be cash flow solvent if able to meet debt obligations, and thus avoid default – for instance, if it holds long term debt. Many large companies operate permanently in this state.
They are paying their bills and soon will have more than enough revenue to be debt free. ZENG is not insolvent.