A significant transformation towards a more engaging and entertaining viewer experience is provided by the incorporation of Internet of Things (IoT) innovation into the ever-changing world of current sports. With an emphasis on real-time tracking and assessment of athletic achievement, this study presents an extensive IoT-based strategy designed for the modern sports industry. Athlete tales, halftime displays and the general spectacle of big athletic events contribute to the entertainment value of the game. To provide a thorough assessment of athlete achievement in a timely manner, this research proposes a unique decision-making approach built on Adaptive Coral Reefs Optimized Xgboost (ACRO-XB). In particular, sport-specific characteristics are obtained through the use of electronic devices and an energy-effective procedure. To provide monitoring experts and competitors with efficient decision-making solutions, the ACRO-XB framework was developed. To validate the ACRO-XB approach, the simulation was run on a difficult dataset of 22,500 instances which is cricketers. Many modern analytical methods were used to undertake a comparison study. The simulation outcomes demonstrated that the ACRO-XB approach performed superior in conditions of recall, accuracy, f1-score and specificity by leveraging IoT data effectively for precise and timely athlete performance assessments, surpassing traditional methods in sports analytics. Furthermore, the suggested ACRO-XB approach was found to result in increased cell efficiency and stability.