This study systematically and empirically demonstrates the relationship between materiality and identity in organizations. To this end, it examines a case study of Ujiden Chemical Industry Co., Ltd., which has built a sustainable competitive advantage domestically in the field of abrasives for daily-use metal products. The variety of products pertaining to synthetic abrasives distinguished the company as a comprehensive manufacturer of abrasives. Additionally, the company’s polishing technology and equipment retained as artifacts have made it symbolic as a “bastion of polishing.” Moreover, the company’s practices in consultative and proposal-based selling have given it a performance repertoire whereby it maintains a sustainable competitive advantage in the domestic market. Through this mechanism, the materiality of its products, artifacts, and practices has led to its identity as “a diversified manufacturer for polishing materials and equipment,” “a producer of abrasives and polishing machines,” and “wanting to be a manufacturer needed across various fields based on the production technology related to polishing.”