Economic conditions and the conditions of society are constantly changing and fluctuating, and unwanted events always occur. Due to fluctuations and possible events, today the issue of financial flexibility is effective in the success of companies. The purpose of this research was to determine the relationship between financial flexibility and financial inability of sports product manufacturing companies using regression in 1402. The research tool was a five-choice Likert scale questionnaire that was distributed among 311 sports product manufacturers and distributors using a targeted sampling method. Due to the normality of the data, statistical analyzes were performed using regression and SPSS statistical software version 2019. The findings showed that there is a significant and inverse relationship between financial flexibility and financial inability of sports product manufacturing companies. According to the results of the research, sports companies must always improve their financial flexibility to avoid financial incapacity. Considering the continuous advancement of knowledge and existing risks, companies cannot avoid policies to maintain flexibility in order to stay in the competition scene.