Research on export performance gathers several theoretical and empirical studies dealing with the conceptualization, the assessment and the determinants of export performance. Export performance is considered as a multi-dimensional construct.
So far, little attention has been paid to the financial dimension while the strategic and marketing ones have been the subject of numerous works. This study aims at filling this gap by exploring the relationship between export performance and financial variables, which can be seen as a two-way relationship. This relationship is applied to a category of Small and Medium-sized enterprises (SMEs) facing financial difficulties due to a severe crisis meanwhile compelled to act on the international scene: the French wine industry. The results show that there exists a relationship between export performance and economic and financial performance as well as net margin of these companies. They also show a non-systematic link between the other financial variables and export performance.