COVID-19 PANDEMIC AND FINANCIAL PERFORMANCE

Purpose: This study aims to illustrate the impact of the corona pandemic (COVID-19) on the financial performance in industrial companies in Jordan. Theoretical framework: This study depend on review of literature review to determine variables of study and its relationship, has been determined all variables: corona pandemic (COVID-19) is independent variable, dependent variables was divide into three axes: profitability, liquidity and debts each of them was measure by some financial ratios that its will show later in hypotheses. Design/Methodology/Approach: The study was applied on 16 industrial companies in Jordan, their quarterly financial statements were collected from Amman?s stock exchange from the first quarter of the year 2017 to the end of the third quarter of the year 2021. Finding: It concluded to the fact that there is a negative impact on profitability reflected by the corona pandemic (COVID-19), and another positive impact on debts, and has no impact on the liquidity. Research, Practical & Social implications: The implication drawn from this study is that it show to researchers and interested of investment, that causes it corona pandemic (COVID-19) impact on performance of companies listed on important sector in Jordan is industrial Sector, which is represented 60% from all investments. Originality/value: The value of the study's originality in the past two years is the world was invaded by a new disease called Corona (COVID-19), and the disease enforced some changes on companies activities and performances it due to the closure works of companies.