Jaos Motorsport is a firm that focuses on automotive modification of Japanese brand cars such as Toyota, Lexus, and Suzuki. This family business are founded on 2006 and the firm supplies products such as body kits, head light, tail lights, and other accessories for those brands. They are a well known in this sector as they offer OEM products from Japan with high quality and competitive price in the market. In this study, the researcher are aiming to know the competitive advantage of this firm during COVID – 19 pandemic using single case study where researcher uses interviews, observation, and field notes. In data collection, the researcher uses information from owner, employees, and consumers. The research produces a mini model theory that consist of factors that are contributing to Jaos Motorsport’s competitive advantage during COVID – 19 pandemic. For practitioners and other companies in the same industry, this research could be a guideline and learning for owners and employees to create positive influence that support in formation competitive advantage during COVID – 19 pandemic.