Economic and financial activity can be carried out in several ways. There are concerns to analyze the perspective the risk effect of a company. This analysis involves a combination linear profitability and financial balance that can help you identifying and calculating an indicator on the basis of which it is possible appreciate the risk of company bankruptcy. Static analysis of bankruptcy risk plays an important role in preventing bankruptcy and, also, it is very important, because it aims at financial balance, which cannot be omitted, constituting the financial condition for the survival of an economic-financial entity. In economic theory, this analysis has long been, the only way to assess risk. Risk of bankruptcy is determined by a number of risks (commercial risk, guarantee risk, risk managerial, sensitivity risk) which can lead to a situation from which the company can no longer get out. Two very important operational tools are analyzed to investigate the risk of bankruptcy: working capital and solvency ratios. Working capital is a safety margin of the undertaking, imposed by the differences between the amounts receivable and those payable, as well as the gap that may occur between the term of converting assets into cash and the average duration in which the debts become due. None of these risks is insignificant or negligible in performing calculations. The exact analysis of the working capital makes more easy to understand the content of this phenomenon of static analysis of the risk of bankruptcy at which can be exposed a company.