The aim of this paper is to analyse the structure of capital of joint stock companies in three different industries (banking, food and hotel industry) and to show how the structure of capital and stock price were influenced by the COVID-19 pandemic. In order to show changes in the structure of capital, various financial indicators were used, calculated on the basis of data obtained from financial statements in the period from 2018. to 2020. Before analysing the structure of capital of the observed companies, the topic of joint stock companies and their influence on the domestic economy will be elaborated in detail, as will each individual item in the structure of capital. The paper also elaborates the accounting of share capital items and their definition in International financial reporting standards, that all jointstock companies must apply. The entire analysis showed that the pandemic had the strongest impact on the most indebted companies. This conclusion is based on the analysis showing a change in the financial performance and a fluctuation in the price of shares before and during the pandemic. Furthermore, the comparison of financial indicators of the observed companies between 2018. and 2020. shows that Podravka d.d. adjusted best to the new situation, and Arena Hospitality Group d.d. the worst.