This study aims to analyze the income and value added of a crab floss enterprise located in Manggar Baru Village, East Balikpapan District, and to identify the marketing channels employed by this enterprise. The research was conducted from September 2024 to June 2025 at UMKM Bontings, Manggar Baru Village, East Balikpapan District. The data used consisted of primary and secondary data; data analysis was performed using the Hayami method, while data collection was carried out using a case study approach involving the owner of UMKM Bontings. The results indicate that, based on the Hayami method analysis, the value added generated from processing crab floss at UMKM Bontings amounted to Rp 270,067/kg of raw material, with a processor's profit share of 81.45% and a value-added ratio of 66.19%. This value added falls into the high category, as the value-added ratio exceeds 60%. The marketing channels employed in this enterprise are the zero-level channel and the one-level channel.
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