Abstract: This study investigates the financial performance of private hospitals for during coronavirus disease, covid-(19). Several financial performance parameters are used such as financial ratio and market structure. Moreover, financial performance is positively related with return on financial with a coefficient of path coefficient, standard error and tvalue, the relationship between financial ratio and market structure on financial performance moderating role knowledge management. However, the findings of the study show the positive and significant relationship between financial ratio and market structure on financial performance with the moderating role knowledge management. Then, this study investigates the financial performance of private hospitals for during coronavirus disease, covid-(19). Several financial performance parameters are used such as financial ratio and market structure. Moreover, financial performance is positively related with return on financial with a coefficient of path coefficient, standard error and t-value, the relationship between financial ratio and market structure on financial performance moderating role knowledge management. However, the findings of the study show the positive and significant relationship between financial ratio and market structure on financial performance with the moderating role knowledge management. Then, this study suggests a set of recommendations regarding the development and enhancing of private hospitals operations which will boost the Development in treatment coronavirus disease, covid-(19) , especially in massive numbers of the increase Rapid spread of infection and improve the financial performance for the hospitals.