The tourism sector is one of the economic sectors most affected by the COVID-19 pandemic. Accordingly, this study aims to explore the impact of this pandemic on the operational and financial performance of tourism-listed companies on the Egyptian Exchange. For that purpose, the efficiency of these companies is evaluated using DEAW and SBM-DEA models, besides investigating their determinants from internal and external resources using dynamic panel data regression. The empirical results exhibited that company resources, such as operating expenses and employee costs, negatively impact their financial and operational efficiency. While total assets did not affect the financial efficiency of companies. Also, operational and financial efficiency are positively affected by the total operating income and sales revenues during this pandemic. Interestingly, the results showed that the COVID-19 pandemic does not impact both types of efficiency for companies operating in this sector. The study provided some managerial insights and empirical evidence that may help companies, policymakers, and investors to confront the repercussions of this pandemic and aftermaths.