Abstract
This study aims to reach a better set of financial ratios that can be used to predict Tumble Corporations Iraqi industrial early in order to intervene and take appropriate corrective action in a timely manner and to achieve that was awarded a 22 percent financial sample of 5 companies stuttering and 5 companies is stalled for a period of years (2005-2010) after it has been using linear discriminatory analysis linear Discriminate Analysis to reach the best set of financial ratios that can be used in the formulation of the model that helps to distinguish between distressed companies of non-performing companies has been reached that (6 ) with financial help in achieving the objective of the study was built the following form:0,367X18- 0,165 X22- 0,223 X15+ 0,462X3+X1 0,515+X14 0,689=YAlso were selected resolution form in predicting Tumble of the Iraqi industrial companies contributing years of tripping rate has been in the prediction accuracy of the model 100%.