It is the bankruptcy of companies that is the topic that the authors address in this research paper. The authors focus on DEA's ability to assess the bankruptcy of companies in Romania. A threshold of financial distress, which is made up of businesses that are very likely to run into financial problems soon was constructed. This has made it relatively easy to classify the companies surveyed as those with a relatively low probability of financial failure and those with a probability of financial failure in the near future relatively high. DEA is not one of the most widely used tools for detecting financial health, and this was also the motive for choosing this model for the discussion of an article whose role was to assess the financial health of businesses through an innovative approach.