Ten Māori businesses involved in tourism operations were studied with the aim of determining what they considered were the key factors of business sustainability and what determined their bottom line. A qualitative case study analysis using a grounded theory approach was applied. The conclusions provide an insight into the growing indigenous participation at the Small and Medium Enterprise (SME) level within Aotearoa (New Zealand) relating to Māori cultural values. The choice between cultural values verses economic values can result in sacrificing income; the Māori entrepreneur has to make a conscious decision as to which value they adopt in their businesses. This study provides a unique and personal insight into sustainable indigenous entrepreneurship that is a foundation for future research.