The existence of COVID-19 pandemic brought extraordinary challenges to the stakeholders, teachers, parents, and students. Thus, the researcher believed that there is an effect of teaching-learning process in new normal education to students’ performance most especially using modular type of learning in Mathematics. With this, the study sought to determine the perception of the students regarding modular distance learning approach (MDLA) in Mathematics, identify the challenges of the students, examine the effect of MDLA to academic performance of students in Mathematics, determine the level of academic performance of students, determine the significant difference on perceptions when they grouped according to their gender and age, and determine the relationship of students’ perceptions regarding MDLA to their academic performance in Mathematics.
 The descriptive research design was utilized in this study. The researcher gathered one hundred seventy eight (178) grade 11 STEM students currently enrolled in MSU-Sulu Senior High School through the use of purposive random sampling. The survey questionnaire was applied in the study. Mean, frequency counts and percentage, t-test for independent samples, one-way analysis of variance (ANOVA), and person product-moment correlation were used to analyze and interpret the data.
 Based on the result, the study revealed that students’ perceptions agreed on using modular distance learning approach (MDLA). It means the students had positive perceptions regarding MDLA in Mathematics. The study also revealed that students agreed on using modular distance learning approach (MDLA) in Math have little challenges. It had also a positive effect to students’ performance in which students performed very satisfactory in Mathematics which means they had good quality performance. However, the study also revealed that it has no significant difference on their perceptions when they are grouped by gender and age which means the students had the same perceptions.
 Moreover, the findings revealed that there is no enough evidence to conclude that there is significant relationship of the students’ perceptions to the academic performance of the STEM grade 11 students using the new method of teaching modular distance learning approach (MDLA) amid COVID-19 pandemic. Therefore, the researcher concluded that the academic performances of STEM students were not affected by their perceptions in MDLA. This means that the quality of performance did not depend on their perceptions. And the researcher also concluded that this approach helped students to improve their math performance.
 Since it proved that this approach improved the mathematical understanding and helped the students to have good performance then the researcher recommended that MDLA must be continued in face-to-face instruction and highly recommended to use modules. Teachers guided those who need special attention and need to prepare easy type of modules in Mathematics to understand well. Any member of the family can help to guide and serve as para-teachers. Trainings, workshops, and seminars should be provided to the teachers to improve themselves and academic performances of the students.
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