This study aims to determine the effect of profitability, leverage , and liquidity on financial distress with company size as a moderating variable in fishing industry companies listed on the Indonesia Stock Exchange.The design of this study uses a quantitative approach with secondary data types. The samples are 3 fisheries sub-sector companies listed on the Indonesia Stock Exchange during the 2013-2022 period. The sampling technique is purposive sampling . The data analysis technique uses panel data regression analysis with the help of Stata 17 software .The results of this study indicate that the factors that significantly influence financial distress include: Return on Assets and Current Ratio . While the factors that do not have a significant effect on financial distress include: Return On Equity, Debt To Assets, Debt To Equity, Quick Ratio, and company size. Company size does not moderate profitability, leverage and liquidity on Financial Distress