Abstract: Since, the financial helpless companies and non-financial helpless companies have different techniques in management of profit and quality of profit. The study with classification firms of bankrupt and helpless and measuring the quality of profit through four attributes of quality of profit in every category, the relation between quality of profit and future profitability as alternative variable for profit management is for answering to this question that "what is relation between bankrupt and helpless companies with kind of management of profit?