Abstarct: The present study aims to investigate the impact of digital transformation on business financial performance with regard to the mediating role of company efficiency and budget experience and control. The research method of the present study is descxriptive, correlational and applied. The statistical population of this study includes all small and medium business managers in Iran, with the number of available people being considered equal to 300, of which 176 people were selected as a statistical sample using the Cochran formula. To analyze the collected data, Cronbach's alpha coefficient and composite reliability were used for reliability, and the values of this statistic for all variables were more than 0.7, and as a result, the questionnaire has the desired reliability. To analyze the hypotheses, SPSS21 software was used for the regression model and SmartPLS3.2.6 software was used for the structural equation model. The research findings show that digital transformation has a positive effect on financial performance, and digital transformation has an effect on financial performance with respect to the mediating role of experience, and digital transformation has an effect on financial performance with respect to the mediating role of budget control, but digital transformation does not have an effect on financial performance with respect to the mediating role of company efficiency.