Strategic flexibility according to the organization's resources and management capabilities allows the organization to adapt itself to the environment in environmental changes. Based on this, the current research was conducted with the aim of determining the impact of strategic flexibility on performance with the mediating role of knowledge management. The statistical population of this research includes managers and experts active in the audio and video industry in Berlin. To determine the sample size from Cochran's formula with an error of 5%, the sample size was 385 people who were selected by multi-stage cluster sampling method. The tool of data collection was a researcher-made questionnaire, the validity of which was confirmed according to the opinion of experts and the AVE index, and its reliability was also confirmed using Cronbach's alpha coefficient. To analyze the data of this research in the inferential part, confirmatory factor analysis and structural equation modeling were used to evaluate the hypotheses with the help of SPSS and Smart-PLS statistical software. The results of the research showed that strategic flexibility has an effect on the performance of companies active in the audio and video industry. Also, the mediating role of knowledge management in this regard was confirmed.