Trucking holds most of the Indonesian transportation market share; thus, research in this sector is critical. It is essential to know the differences between the least and the top performance Indonesian trucking companies, yet not many studies brought up a comparative analysis between the least and top performers in trucking industries. This research will search for similarities and differences between the least and top performer trucking companies in terms of resilience factors affecting company resilience and performance, draw a linkage for the impact of COVID-19 on company performance and find the correlation between company resilience and performance. An in-depth literature review was done to define the research gap, the constructs, and the indicator, which was then converted into questionnaires. These questionnaires were distributed to Indonesian trucking companies that consist of cargo, couriers, third-party logistics, factories, and distributors that own trucks. These data are further analyzed through SEM PLS Algorithm. This research found that the impact of COVID-19 affects both groups. The least-performing companies mainly emphasize financial resources management and company relationship management to enhance company resilience, and the effect of innovation in digitalized technology directly correlates to company performance.