At the present environment of the ongoing epidemic situation, the small and medium-sized enterprises(SMEs), as suppliers, are experiencing serious financial distress problems that urgently need to be addressed by effective financing tools and innovative management models. Order-to-factoring allows the well-qualified retailer to provide financing guarantees for the supplier who are short of funds, and effectively solve the problem of reduced orders and difficult financing for the supplier. However, the decentralised decision making model of order-to-factor financing reduces the revenue for the retailer who acts as a guarantor and does not significantly improve supply chain efficiency. For this problem, this paper examines a supply chain coordination model with the order-to-factoring mode, focusing on the revenue sharing model for a secondary supply chain that consists of the supplier and the retailer under the order-to-factoring. Research shows that the total benefits of the supply chain under the revenue sharing model are smaller than the total revenue of the supply chain under the centralized decision making, and are larger than the total revenue of the supply chain under the decentralized decision making. It is indicated that the higher the level of cooperation between supply chain members, the more beneficial it is to the development of the supply chain, thus demonstrating that coordination plays an important role in the supply chain. However, the centralised decision model only obtains the optimal total revenue of the supply chain, without being able to obtain the optimal revenue of the supplier and the retailer, respectively. The revenue sharing model not only increases the product order quantity, reduces the wholesale price of the product and increases the benefits for the supplier and retailer, but also obtains the optimal revenue of the supplier and the retailer through the optimal revenue sharing coefficient. The revenue sharing mechanism provides a new operational management model for the win-win coordination of suppliers and retailers.