This study aimed to determine the effect of the financial performance of EVA (Zscore) of financial distress in companies listed on the Indonesia Stock Exchange in the period 2007-2011. The results of this study, that the financial performance EVA negative effect on (Z-score) financial distress, to gauge the health of a company can be seen from the company's financial performance, increasing or getting good financial performance (EVA), the health of the company will increase and good, so that the company will avoid financial hardship or financial distress. Vice versa if the financial performance (EVA) decreases then it will have an impact also on the health of a company, so as the company can be said to be experiencing financial hardship or financial distress.