Fried banana, a traditional Indonesian snack, presents opportunities for development through product innovation. This study aims to evaluate the application of the Observe, Imitate, and Modify (ATM) concept in creating innovative fried banana products, describe the potential of BLACK SESAMO as a culinary business opportunity, and assess its competitive advantages. This business feasibility analysis uses a qualitative descriptive approach, conducted in Palangka Raya City in September 2025. Data were collected through direct observation, production trials, cost analysis, and literature review. Findings indicate that implementing the ATM concept successfully created product differentiation through black sesame seeds in the batter, adding unique color and nutrients, while cinnamon powder topping provides distinctive aroma and health benefits. Financial analysis reveals initial investment of IDR 127,000 with estimated daily net profit of IDR 73,000 (57.5% margin) from 20 packages sold. BLACK SESAMO's strengths include ingredient differentiation, nutritional benefits, visual appeal, and broader market positioning. BLACK SESAMO is considered a viable business opportunity due to accessible raw materials, affordable production costs, and alignment with modern consumer preferences for unique and healthy food
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