This research aims to test and analyze the influence of Return on Assets, Debt to Asset Ratio, and Current Ratio on Financial distress in restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 using the Zmijewski X-Score model. The population in this study are all companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 35 companies obtained using a saturated sampling technique (Census Technique). This research data uses secondary data, namely annual reports of companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange for 2020-2022. The data analysis method uses Logistic Regression. Using the Zmijewski In 2021, around 94.29% of companies have the potential to go bankrupt and 5.71% do not have the potential to go bankrupt. In 2022, the potential for bankruptcy will be 88.57% and 11.43% of companies have no potential for bankruptcy. The research results show that Return On Assets, Debt to Asset Ratio, and Current Ratio do not have a significant effect on Financial Distress.