This book explores the financial behavior of SMEs in Malaysia in response to Covid-19. It investigates the relationship between response approach, operational damage, and a business continuity plan. The sample is selected via simple random sampling, and demographic questions are included. The study bridges the gap between theory and practice, providing insights into the financial practices and preferences of SMEs. The results highlight the need for a flexible response approach, a procedure response orientation, and a business continuity plan to mitigate operational damage caused by Covid-19. The findings could benefit SMEs, policymakers, and researchers in developing effective strategies to address financial challenges during and after the pandemic.