The study was conducted to examine the impact of COVID-19 pandemic on corporate performance of manufacturing companies in Nigeria. Specifically this study aims to: (i) ascertain the impact of COVID-19 work-from-home on corporate innovativeness in manufacturing companies in Nigeria and (ii) evaluate the impact of COVID-19 employee layoff on corporate competitive advantage in manufacturing companies in Nigeria. The study made use of descriptive survey design. Structured questionnaire was used to collect data. Study Area was Anambra State. The population of study comprises the staffs of manufacturing companies in Anambra State. The selected manufacturing companies in Nexans Kabelmetal Nigeria Plc, Nigerian Bottling Company, Onitsha Plant, and Sylflora Industries Ltd. The sample size of 364 respondents was drawn from population of the study which consists of 4,125 employee’s manufacturing companies in Anambra State. Research questions were answered using frequency, mean and standard deviation. The hypotheses stated were tested using single regression. Empirical results of the study show that the COVID-19 work-from-home has negative and significant impact on corporate innovativeness in manufacturing companies in Nigeria since COVID-19 work-from-home results to poor work output due disturbances from family members thereby declines corporate innovativeness (t – statistics (42.719) > its critical values (0.000), study revealed that the COVID-19 employee layoff has negative and significant impact on corporate competitive advantage in manufacturing companies in Nigeria since COVID-19 employee layoff reduces the number of trained staff that is capable of increasing performance thereby declines corporate competitive advantage (t – statistics (49.424) > its critical values (0.000). The study concludes that COVID-19 pandemic has negative and significant impact on corporate performance in manufacturing companies in Nigeria. The study recommends that management of manufacturing companies in Nigeria should provide alternative office accommodation apart from home and necessary communication media to pass information to office members in order to encourage social distancing in production hall.