T The reopening of tourism during the Covid 19 pandemic has been responded with various strategies by adventure tourism business actors. This study aims to analyze how the strategy of PT. Lintas Jeram Nusantara, PT. Caldera Indonesia and PT. Putri Selam Wakatobi can run her business in a crisis situation of Covid 19. This study uses a qualitative research method with a comparative study approach that interviews nine resource persons who are directors and / or managers of these three tourism SMEs by measuring the retrenchment, perseverance, innovation, and exit variables of the three companies. . The results of the interview findings were analyzed using the content analysis method. The findings are grouped into resilience categories, namely employees, operations, finance, products and networks. This study found that the three companies used retrenchment, perseverance, and innovation strategies in all categories. The three retrenchment strategies are applied to the employee, operations, finance, and network categories. The perseverance strategy is applied to the employee, operations, product, and network categories. The innovation strategy is applied to the category of operations, products and networks. The exit strategy is only applied by PT. Putri Selam Wakatobi in the operational category. In the employee category, the three of them made salary adjustments and did not apply layoffs which contributed to the achievement of the eight Sustainable Development Goals. In the operational category, the three of them apply health protocols. In the financial category, the three of them apply savings in maintenance costs for equipment and consumables. In the product category, the three of them carry out active promotions on social media. Network categories are applied cutting rates. Different strategies that PT. Caldera Indonesia implemented it, namely publishing videos of the application of health protocols, while PT. Putri Selam Wakatobi applies a deposit with an adjustable itinerary. Different strategies made by PT. Arus Liar, namely convincing consumers of health insurance by publishing CHSE certificates (Cleanliness, Health, Safety, and Environmental Sustainability) in social media. The implementation of the three strategies is in line with ISO 26000 aspects related to governance, labor practices and consumer issues. This study concludes that retrenchment, perseverance and innovation strategies in the employee, operational, financial, product and network categories enable companies to continue their business in crisis situations