Dimsum 27 is a micro, small, and medium enterprise (MSME) engaged in the culinary field, specifically in the production and sale of dim sum with various variants. This study aims to analyze the performance of Dimsum 27 using the Balanced Scorecard method. Research data were collected through interviews with the business owner, observations, and internal documents such as financial reports. The analysis utilizes four perspectives: financial, customer, internal business processes, and learning and growth. The results show that the overall performance of Dimsum 27 is in the “fairly good” category, with a score of 65%. The financial perspective demonstrates adequate efficiency, with a Net Profit Margin of 31.15% and a Gross Profit Margin of 58.55%. From the customer perspective, the customer retention rate is 25%, indicating opportunities to improve customer loyalty. The internal business process perspective highlights good efficiency, with a product defect rate of 63%. The learning and growth perspective reflects a low employee turnover rate, indicating a conducive work environment. This study recommends that Dimsum 27 continue to optimize operational management and marketing strategies to enhance performance sustainably.