Abstarct: predicting the bankruptcy of small and large companies is an important issue that attracts everyone's attention. Since the pulse of the economy in many countries beats with small and medium-sized companies, supporting these companies and preventing damage to them in critical situations is one of the most important actions of governments. The purpose of this research is to provide relevant rules that show the relationship between soft criteria and bankruptcy of small and medium companies. Factors and criteria were examined using the fuzzy quality control method, then the relevant rules were extracted using Rough theory and Rosetta software. In terms of collecting descxriptive information, it is a survey. The statistical population of this research includes experts and companies of the Industry, Mining and Trade Organization of Yazd province.20 companies from the tile and ceramic industry including 8 active companies, 7 semi-stagnant and 5 bankrupt companies were selected. According to the extracted patterns, the results show that the criteria of management and shareholders play a fundamental role in the state of the company, and companies should pay attention to management and shareholders.