This study aims to prove empirically the effect of profitability, solvability, and liquidity on financial distress in transportation and logistics companies in Indonesia. The study population consisted of transportation and logistics companies listed on the Indonesia Stock Exchange for 2018 and 2019 compared to 2020 and 2021. The research sample of 22 companies was obtained by purposive sampling method. This study uses an associative quantitative study method by testing the effect of the dependent variable independently and conducting a comparative test before and during covid 19. The results show that profitability, solvability, and liquidity variables have a significant effect on financial distress before covid 19. The results are different during the period Observations during covid 19, profitability and liquidity variables have a significant effect, but solvability variables have no significant effect on financial distress in transportation and logistics companies in Indonesia. This research shows that the conditions during covid 19 affect the company's solvency along with changes in macroeconomic conditions in Indonesia.