With the appearance of the coronavirus and its development into a pandemic at the beginning of 2020, many companies encountered difficulties in doing business due to various restrictions enacted by the state to suppress the spread of the pandemic, which affected the business activity of many companies. Given that, only some of the measures to prevent the spread of the COVID-19 pandemic were the use of disinfectants when entering closed spaces (such as public institutions, shopping centers and public transport) and more frequent cleaning of surfaces and spaces with products containing alcohol or other substances whose use destroys a high rate of bacteria, the research topic of this thesis is the analysis of the potential positive effects of the COVID-19 pandemic on the financial position and business performance of selected companies in the chemical from 2018 to 2020. The companies whose financial statements are analyzed are Saponia d.d., Meteor Grupa – Labud d.o.o. and Neva d.o.o. because they are the producers of the mentioned products. At the very beginning of the thesis, the role of financial reporting is being described, as well as the procedures and instruments of the financial statement analysis. In the next chapter, the impact of the COVID-19 pandemic on the Croatian economy (with a focus on the chemical industry) and the measures taken to suppress the pandemic will be discussed. After that, a horizontal and vertical analysis of financial statements and an assessment of the quality of operations of the selected companies is carried out by comparing safety and performance using financial indicators, and by applying a system of indicators. Based on the suppressed horizontal and vertical analysis, individual financial indicators, and the application of the DuPont indicator system, it can be concluded that only the company Saponia d.d. had a positive impact of the pandemic on the of business performance and financial situation of the observed three companies, and one of the possible reasons why is that, apart from the fact that this company is the largest of the observed three, and adapted the most easily to the new situation, the remaining two companies did not intensify so much the production of products that serve to suppress the pandemic.