Introduction: Food stores, supermarkets, fashion boutiques, electronics shops, and department stores make up the worldwide retail industry, which is crucial and competitive. Retailers must innovate, adapt to shifting tastes and expectations, and deliver exceptional customer service to succeed. This article compares Tesco, Sainsbury, and Marks & Spencer quantitatively. Financial indicators will assess these companies' efficiency, profitability, market response, and stock price stability. Retail sales reached $23 trillion in 2020. Retail is expected to rise 4.94% from 2021 to 2026 despite the COVID-19 epidemic. In 2020, 18% of global retail purchases were made online, totaling $4.28 trillion. Only 14% of retail sales were online in 2020 (Spanke, 2020), therefore brick-and-mortar enterprises remain matter. Consumers now value pricing, quality, and durability. Multiple-channel shoppers increasingly seek ease and uniqueness. AI, DA, and mobile apps have improved customer service, streamlined operations, and personalized advertising in retail (Kumar et al., 2021). We analyze retail giants Tesco, Sainsbury, and Marks & Spencer. Tesco is extending its online food delivery and e-commerce capabilities to satisfy demand. Sainsbury, one of the "Big Four" UK food merchants, has a large market share and promotes sustainability objectives such lowering carbon emissions, food waste, and ethical sourcing. Marks & Spencer, recognized for its food, apparel, and homeware, is undertaking a digital transformation to improve its e-commerce platform, online customer experience, and product diversification (Zhang & Hardaker, 2021; Hood et al., 2021; Shail, 2022). Profit margin, gross margin, and fixed assets turnover will be used to describe these firms' financial performance. These ratios reveal Tesco, Sainsbury, and Marks & Spencer's profitability, efficiency, and cost control. These financial variables reveal these merchants' financial health, market positioning, and competitive environment (Patin et al., 2020). We'll analyze these firms' stock price stability and financials. Analyzing share price patterns might reveal market sentiment and investor confidence in these retail titans. We can comprehend retail dynamics by studying share price trends, variations, and possible variables (Monasterolo & De Angelis, 2020). This article compares Tesco, Sainsbury, and Marks & Spencer on financial performance, market reactivity, and stock price stability. Their retail importance and diversified business tactics justify their selection. Financial, yearly, and other reputable sources will provide analytical data. Quantitative research and literature may illuminate these retail giants' financial and market dynamics. (Kumar et al., 2020). Background of Selected Companies: Tesco: One of the world's leading supermarket chains, Tesco, made GBP 75.022 billion in sales for the fiscal year ending March 31, 2021. The 2020 annual report from Tesco. With more than 27% of the UK food market, Tesco is a major player in the UK retail business. It has perhaps about 6,800 locations throughout the globe. Tesco has been working hard to increase its online grocery delivery services and e-commerce capacity to meet the rising demand for such conveniences (Zhang & Hardaker, 2021). Sainsbury: Sainsbury, a large UK retailer, made 33.35 billion ($41 billion) in sales for the 2020/22 fiscal year. Sainsbury's 2020 Annual Report. Sainsbury is one of the "Big Four" grocery stores in the United Kingdom, with a 15 % share of the market. It runs across 1,400 locations in the United States. Reduced carbon emissions, less food waste, and more emphasis on ethical sourcing are just a few of the sustainability goals that have been set by Sainsbury (Hood et al., 2021). Marks & Spencer: For the fiscal year 2020/2021, Marks & Spencer (M&S) announced annual sales of $10.885b (M&S Annual Report 2021). More than a thousand of M&S's shops may be found in more than 50 countries. The cuisine, apparel, and homewares it sells have made it famous. M&S's recent efforts have been directed on its digital transformation, namely its e-commerce platform, online customer experience, and online product variety (Shail, 2022). Descriptive analysis: 1. Sainsbury: Profit Margin (%): Sainsbury's profit margin has varied over the years, ranging from -0.9% to 2.86%. The fluctuation in profit margin could be attributed to various factors such as market competition, changes in consumer behavior, and operational efficiency. Sainsbury's profitability has shown improvement in recent years, with a higher profit margin in 2020 (Syukur et al., 2021). Gross Margin (%): Sainsbury's gross margin has ranged from 5.08% to 7.91%. The company has managed to maintain a relatively stable gross margin, indicating effective cost management and competitive pricing strategies (Naveen et al., 2022). Fixed Assets Turnover (x): Sainsbury's fixed assets turnover has varied between 1.42x and 2.01x. This indicates the company's ability to generate revenue using its fixed assets. Sainsbury's fixed asset turnover is generally satisfactory, indicating efficient utilization of its infrastructure (Guo & Wang, 2019). 2. Tesco: Profit Margin (%): Tesco's profit margin has ranged from 0.26% to 3.31%. The company has maintained a solid profit level despite various factors affecting the retail industry. Tesco's profitability has shown stability, with consistent profit margins over the years (ZXhang et al., 2023). Gross Margin (%): Tesco's gross margin has ranged from 5.19% to 8.1%. The company has demonstrated consistent gross profitability, reflecting effective cost management and pricing strategies (Guo & Wang, 2019). Fixed Assets Turnover (x): Tesco's fixed assets turnover has ranged from 1.3x to 1.98x, indicating the company's efficient utilization of its fixed assets to generate profits (Li, 2021). 3. Marks & Spencer (M&S): Profit Margin (%): Marks & Spencer's profit margin has varied from -2.29% to 3.6%. The company has experienced fluctuations in profitability, with negative profit margins in some years. However, there has been an improvement in recent years, with a higher profit margin in 2022 (Narasimhan, 2020). Gross Margin (%): Marks & Spencer has consistently maintained a high gross margin, ranging from 34.49% to 39.11%. This indicates the company's ability to establish competitive pricing and control costs (Islami & Rio, 2019). Fixed Assets Turnover (x): Marks & Spencer's fixed assets turnover has ranged from 1.14x to 1.87x. While the asset utilization rate is lower compared to the other two companies, it is still acceptable, indicating a reasonable level of efficiency in generating revenue from fixed assets (Downar et al., 2021).

Margin of Profit: Tesco's profit margin has remained consistent throughout the years, sitting at between 0.26 and 3.31 percent. Although there have been variations owing to numerous circumstances impacting the retail business, this suggests that Tesco has maintained a decent level of profitability. The profit margin of Sainsbury's has fluctuated from -0.9% to 2.86% throughout the years. Years with a negative profit margin point to tough financial times. However, there has been an increase in profitability in recent years. The profit margin at Marks & Spencer has likewise seen wide swings, from -2.29 percent to 3.6 percent. A negative profit margin shows that the company had financial challenges during those years. Recent years, however, have seen an increasing tendency, which bodes well for future profits (Nariswari, T.N. and Nugraha, N.M., 2020).