The COVID-19 pandemic has had a significant impact on the investment strategies of corporations worldwide. This has led to many companies reevaluating and adjusting their investment approaches in response to the changing business landscape. To understand these shifts, this article used a paired t-test methodology to analyse changes in various financial components, including accounts receivables, inventory, fixed assets, and intangible assets, from 2019 to 2021. The study also examined the proportion of each of these components in the total assets of the companies under investigation. The findings revealed a consistent upward trajectory in the aforementioned asset categories, even during the pandemic outbreak. This implied that companies continued to invest in these areas, which may have been less affected by the pandemic. However, apart from intangible assets, the proportion of the remaining asset categories in the total assets of these companies experienced a decline. The article suggested that companies may change their investment priorities or reallocate resources in response to changing economic conditions brought on by the epidemic. Therefore, it is beneficial to improve the overall performance of the company through efficient use of resources.