The present study predicts financial helplessness in companies listed on the Tehran Stock Exchange with an emphasis on accruals and cash flows. This research is applied in terms of purpose and methodologically, causal correlation (post-event). Using the systematic sampling sampling method, 127 companies were selected as the sample of the selected research in a 6-year time period between 2012 and 2017. The results show that operating cash flows, changes in accounts receivable and changes in inventory have a significant inverse relationship with financial helplessness (according to the provisions of Article 141 of the Commercial Code and the Modified Altman model) and the cost of annual depreciation has a significant relationship with It doesn't. Also, operating cash flows, changes in accounts receivable and changes in inventory have the ability to predict operating profit for the next year and have a direct and significant relationship with it, but changes in accounts payable are inversely related to operating profit for next year and cost. Annual depreciation has nothing to do with next year's operating profit.