The existence of the COVID-19 pandemic brought extraordinary challenges in the division of Eastern Samar, many factors affiliating in terms of academic performance, especially in mathematics subjects, learners, homes, and schools. The results showed that most of the respondents were academic achievers on their previous grade levels, wherein their parents were high school graduates, high-income earners, longer distance from their residence to the school of four kilometers and above, and most teachers monitor learners progress only once per week. Hence, available learning materials at home and school are android cellphones, books, and references that serve as a reading guide and access to learning towards a modular approach in teaching. However, the respondents attitudes toward mathematics and math anxiety were average levels. Moreover, the data revealed that grade 9 learners performed not satisfactorily in mathematics performance. Using inferential statistics specifically Pearson r, Point-biserial r, and Spearman rho correlational analysis it was found that the parameters of learners and home factors had a significant impact, while school factors had no significant impact on mathematics performance. Based on these findings, the researcher recommends that parents be actively engaged in supporting, providing, and sustaining adequate learning materials in new normal education. Schools must improve learning materials, and facilities, and always monitor learning outcomes provided with necessary interventions for academically challenging learners.