Mattress Firm tangible resources are divided into four segments: physical, technological, organizational, and financial. The physical resources include the sophistication and location of the store and distribution facilities in attractive markets are strong. The U.S. retail mattress distribution market is made up primarily of mattress specialty retailers, furniture retailers and department stores. According to furniture today, bedding specialist share 58 percent of the market (Furniture Today, 2015). As of February 3, 2015, Mattress Firm operates over 2,200 stores and 72 distributions across 40 states in 105 markets (Mattress Firm 8-k, 2015). Compared to their rivals, Mattress Firm is the top U.S. mattress specialty retailer by store count
