"Odyssey Kayaks will invest in technology to improve efficiency that allows us to lower prices by $40\%$ to attract price sensitive customers in $20$XX$"$ is NOT a SMART goal because:

it is not specific. It is not clear what the goal is about.

it is not measurable.

it is not achievable. It is not possible to achieve it within the timeframe.

it is not relevant. The goal goes not align with the mission or vision of the company.

it is not time bound. There is no clear deadline.