Similar yet Different: A Comparative Study of Profitability Performance of Indian Retail Sector with a Special Reference to Big Bazaar and D Mart

  • Dharmendra S. Mistry Assistant Professor, Department of Rural Management, BBAU, Lucknow
  • Pallavi C. Vyas Department of Economics, Prin. M C Shah Commerce College, Ahmedabad, Gujarat, India
Keywords: Accounts Receivables, Inventory, Inventory turnover ratio, Net Profit margin, Retail sector, Sales, Trade payables.


Indian retail market has developed by means of one of the fastest-growing markets due to economic growth and the access of more than a few new players. Rising revenue as well as demand for quality products increases consumption expenditure. The existing research work goals to analyse the performance of the Indian retail segment and the aspects that make the Profit of Big Bazaar and D Mart, Different, despite their similar Sales revenue. Some variables such as Net Profit Margin, Inventory, Inventory turnover ratio, accounts receivables and Trade payables have been taken to study the profitability of the two selected players. It has been divulged that notwithstanding the insignificant variance in sales of Big Bazaar and D Mart, there has been a significant variance in Net Profit Margin, Inventory, Inventory Turnover ratio, Accounts Receivables and Trade Payables thereof. Though the sales of Big Bazaar and D Mart are marginally different, D Mart’s position and profitability performance have comparatively been seen healthier.