PT. ABC is a company located in Bandung, West Java, Indonesia, the largest producer of homemade cookies in Indonesia with a well-known brand, IN Cookies. The company has been established for more than 30 years, making PT. ABC is the market leader in the homemade cookies industry in Indonesia.According to the annual report from 2019 to 2020, more than 40% of the company's annual revenue comes from Ramadan and the month of Eid al-Fitr. The company wants to increase sales outside of Ramadan and Eid al-Fitr, thus creating a new brand, MC Cookies by IN Cookies. However, at this time, the company's product sales depend on existing distributors. Distributors have the habit of selling only during the Eid season. This also applies to MC Cookies by IN Cookies. Thus, this research was conducted to find the appropriate business strategy to increase sales outside the Eid season for MC Cookies by IN Cookies.This study uses SWOT analysis and business formulation is carried out using three stages, namely The Input Stage (Stage 1) consisting of the Internal Factor Evaluation (IFE) Matrix and External Factor Evaluation (EFE) matrix, The Matching Stage (Stage 2) consisting of SWOT Matrix and Internal-External (IE) Matrix. The Decision Stage (Stage 3) consists of the Quantitative Strategic Planning Matrix (QSPM).The Matching Stage Internal Factor Evaluation (IFE) Matrix results, that the position of MC Cookies by IN Cookies is in cell 2, meaning a grow and build strategy consisting of an intensive strategy and an integrative strategy. However, according to the discussion results and in-depth interview, the strategy chosen to enter the decision stage is an intensive strategy (market penetration, product development, market development). Then the result of The Decision Stage Quantitative Strategic Planning Matrix (QSPM) is that the appropriate business strategy for MC Cookies by IN Cookies is market development.The chosen market development strategy is to create a new customer segment and a new reseller system specifically for MC Cookies by IN Cookies. It is expected to increase sales outside Ramadan and Eid El-Fitr. Keywords: snack food industry, cookies, business strategy, market development, reseller DOI: 10.7176/EJBM/14-12-01 Publication date: June 30 th 2022