The aim of this study is to determine the comparability of the relationship between financial conditions based on company size and financing behavior in small and medium-sized companies in the Assaluyeh Special Region during the Corona pandemic and before it. The research method was descriptive-survey and applied, and the research data were collected cross-sectionally in the second half of 1404 through a questionnaire that was distributed among the sample members and collected over a specific period of time. The validity was assessed in the form of face validity and data reliability using the Cronbach's alpha test and its regression analysis. In this regard, the statistical population is the companies in the Assaluyeh Special Region, and the statistical sample includes 108 of all managers, employees, experts, and financial engineers active in the company, who were selected using the Morgan table method. The results of the study indicate that there is a significant relationship between financial conditions based on company size and financing behavior in small and medium-sized companies in the Assaluyeh Special Region during the Corona pandemic and before it. Therefore, loan restructuring, debt deferral, and capital injections are causing changes in financing behavior, which is more evident during the COVID-19 pandemic than before.