The company is facing several challenges; the sports and medical industries are very competitive. There are large companies and multinationals that have high negotiating power and dominance in economies of scale that allow them to enter any market and introduce their products. If Smith & Brown applies the Balanced Scorecard strategy with the four perspectives, it can discover and improve its comparative strengths and advantages over other competitors in the market (Norreklit, 2000). To create comparative advantages over own-label products from drug and supermarket chains, which are normally considered to be medium quality products, Smith & Brown can focus on producing luxury products using the brand profile, which assures the customer that these Products are widely used and appreciated by sports celebrities. Retailers cannot be considered new rivals on the market, but a customer authorized to consider the new trading conditions. In one aspect the company must review which internal aspects give it an advantage over other companies (Marlys & Steven,