The main purpose of this research is to examine the impact of COVID-19 on the financial performance of public companies listed in EGX30 in Egypt. In this research a regression model and t-test was conducted to measure the dependent variable financial performance. The sample covers 30 companies listed in Egypt Stock Exchange (EGX) during the period 2017 to 2021 annually. The empirical research brings out that COVID-19 has significant negative effect on financial performance. Few papers have addressed the impact of COVID-19 on the financial performance in the Middle East and North Africa especially in Egypt. Although, by considering the firm size and industry sector as a controlling variable for the study, it has been found that it has a negative significant impact on the financial performance.
