In 2008, Indonesia witnessed a global financial crisis. Due to variations in the rupiah currency rate, importers encountered financial difficulties, which was one of the effects. On September 3, 2019, the exchange rate between the rupiah and the U.S. dollar fell to 14,230 per dollar. This Study's Objective Is To Evaluate The Impact of Cash Flow, Profit, And Corporate Governance On Financial Disaster Conditions (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2018). Secondary data from the 2015-2018 annual reports of manufacturing enterprises collected from www.idx.co.id were used for this study. There are 135 manufacturing enterprises in all. There are 22 manufacturing enterprises in the sample. The findings revealed that the Cash Flow Variable had no impact on financial distress. Variable profit has a detrimental impact on financial distress. The Board of Directors variable does not affect financial distress. The Board of Commissioners variable does not affect financial distress. The variable Institutional Ownership hurts financial distress. The contribution of research to the firm's Board of Directors is a consideration of the company's financial status in order for the company to have good financial reports and prevent financial difficulty. Investors and creditors must pay close attention to the company's. Financial condition and be selective and cautious about the company's actual condition.