This study was conducted with the aim of knowing the effect of the current ratio, return on assets and debt to equity on financial distress. The object of this research is the retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The total sample used is 120 samples with 24 companies. Determination of the sample using the Purposive Sampling method. The research was conducted with a quantitative descriptive approach and the analytical technique used was logistic regression. The results of this study indicate that simultaneously all variables used current ratio, return on assets, and debt to equity ratio have an effect on financial distress. Partially, the current ratio and return on assets have a positive effect on financial distress, KEYWORDS: Current Ratio, Return On Assets, Debt To Equity Ratio, Financial Distress