Retail Sector

RETAIL SECTOR
An
Online Summer Report (501) On
“Retail sector”
“Reliance retail”
“D mart”
“V mart”
“Aditya Birla fashion and retail”
“TATA Trent ltd”
Submitted By,
“Drashti keshrani”(3420.)
“Anie merani” (3426.)
“Hardi Kothari” (3251.)
“Neel kevadiya” (3248)
“Jinay kothari” (3076)
Under the Guidance Of

“Dr. Mehul. D. Ganjawala”
In Partial Fulfillment of the Requirement of the Subject in Third Year (SEM V) BBA
Programme
Submitted To,
D.R.Patel and R.B.Patel Commerce and Bhaniben Chhimkabhai Patel BBA College
Bharthana, Surat.
Affiliated to
Veer Narmad South Gujarat University, Surat
Academic Year 2021-22
RETAIL SECTOR
CERTIFICATE
RETAIL SECTOR
DECLARATION
We hereby declare that this Online Summer Report (501) in the sector
of RETAIL has been done under the guidance of Professor DR MEHUL D
GANJAWALA , at D.R.Patel & R.B.Patel Commerce College & Bhaniben
Chhimkabhai Patel BBA College, Bharthana, Surat, is a presentation of
our original work carried out during current semester and the same is
not submitted anywhere for obtaining any other degree purpose
earlier. Wherever contributions of others are involved, every effort is
made to indicate this clearly. We have referenced all the materials and
sources used in this project.
Student name
Drashti keshrani
Hardi Kothari
Anie merani
Neel kevadiya
Jinay kothari
RETAIL SECTOR
ACKNOWLEDGEMENT
At this point , we are about to finish our project work, it is our

privileged opportunity to thank all those people for their
contribution provided to this research work
Firstly we would like to thank our honorable director MR.
Narendra sir who always work and think in the direction of
betterment of the students and institute as well as supporting us
with all the necessary resources to finish our three golden years of
graduation.
Next, we cannot forget the contribution of our project guide Dr.
Mehul. D. Ganjawala, without the support of whom we would
have never completed this report. His constant help, guidance and
continuous teaching has given us so many inputs on academic as
well as non academic front.
Lastly, we would thank all my friends , respondents and other
persons directly and indirectly , who have supported us in
completing this report.
RETAIL SECTOR
EXECUTIVE SUMMARY
Indian retail sector is witnessing one of the most hectic Marketing activities of all times. The
companies are fighting to win the hearts of customer who is God said by the business tycoons.
The consumer has also changed. More careful about their shopping habits, these buyers—many
of whom are more technologically savvy and well-equipped.
India rank first in terms of emerging market potential in retail sector. Current retail market is
US$ 215 billion. Growth rate of retail sector in India is 8-10% per annum. Near about 12 million
retail outlets are spread across India.
Retail sales provides you with greater inventory options, because not all merchandise is available
on the wholesale market, according to Know This. To provide a bit of perspective, wholesale
goods come straight to the manufacturer to a wholesaler, usually mass produced at a low cost but
disadvantages of dealing with retail sector to keep in mind difficult to Sell to Large retailers
move enormous amounts of product each day , Impersonal and Competition.
RETAIL SECTOR
CONTENT
Sr.no Particulars Page no

1. Title page I
2. Report completion certificate II
3. Declaration III
4. Acknowledgements IV
5. Executive summary V
6. Chapter 1. industrial scenario 1
1.1History / Evolution of the sector 1-3
1.2Overall working of the sector 3-4
1.3Challenges faced by that sector in India 5-9
1.4SWOC Analysis 9-13
1.5Major Players in the sector 13
1.6GDP contribution by that sector 13
1.7Some facts/figures regarding that sector (Optional) 13-14
1.8Global Perspective 14-17
1.9Summary 17
7 Chapter 2: Company profiles 18
2.1 reliance retail 18-23
2.2 d mart 23-28
2.3 v mart 28-34
2.4 Aditya Birla fashion and retail 34-37
2.5 Tata Trent 37-42
8 Chapter 3: Finance department 43
3.1 Trading and P&L account 43
3.2 Balance sheet 44
RETAIL SECTOR
3.3 Ratios and their interpretation 44-47

3.4 Accounting procedure 48-49
3.5 CSR and the expense 49-51
3.6 A listed company. If yes, then where and since how 52
long?
9. Chapter 4: Marketing Department 53
4.1 List of Products & Services 53-58
4.2 Number of customers / overseas customers 58
4.3 Specific distribution channel 59
4.4 Market segmentation 59-62
4.5 Positioning strategies 62-63
4.6 Promotion tools used 63-66
4.7 Pricing Methods 66-68
4.8 CRM practices 68-71
4.9 List of products exported and in which country 71
10. Chapter 5: Human Resource / Personnel Department 73
5.1 Recruitment & Selection process 76-75
5.2 Number of employees 77
5.3 Training methodology/ approach 77-79
5.4 Employee safety mechanisms 80-82
5.5 Specific HR policies 83-85
5.6 Performance Appraisal process 85-89
5.7 Grievance handling procedure 90-92
5.8 Employee feedback mechanism 92-93
11. Chapter 6: Production / Operations Department 94
6.1 Reliance retail 94-95
6.2 D mart 95-97
6.3 V mart 97-99
6.4 Aditya birla fashion and retail 99-101
6.5 Tata trent 101-103
RETAIL SECTOR
13. Chapter 7: Conclusion from the study 104-106

14 Bibliography 107-108
15 Annexure 109-122
RETAIL SECTOR [CH 1 RETAIL SECTOR]
CHAPTER 1: RETAIL SECTOR

1.1 History / evolution of retail sector
With revolutionary changes taking place in the worldwide economy and the growing
importance of 24/7 operation of the business, the retail sector has been undergoing a
paradigm shift across the world.
The world of today has turned into a global village; consumerism is having a huge impact
on the contemporary retail business, and technological advancements have created
opportunities as well as several challenges for the retail industry. With the advent of the
internet, the growth in the retail industry has been impressive due to the benefits of the
economies of scale and also the expansion of business across the geographical boundaries
at B2B (Business to Business) and B2C (Business to Consumer) levels.
Several studies have proven that the Indian Retail Market is one of the top emerging
markets in the world. For Indian Economy, the retail sector is one of the pillars, which
contributes towards a growth rate of approximately 10% of the total GDP and towards the
total employment around 8%. According to the latest studies, Indian retail market is
ranked amongst the top 5 retail markets worldwide estimated around 600 Billion US
Dollars.
Indian Retail industry is expected to have a bright future and offers numerous
opportunities for progress and growth. According to GRDI reports, some favorable
factors which support the growth of retail business are: rise in fashion loving and brand
conscious young population, extensive urbanization, and expansion of opportunities for
new investment in retail sector.
As per the report of FICCI (2011), a positive trend in the Indian retail sector can be
attributed to a sharp rise in the Middle-Income segment and growth in domestic
consumption. Moreover, studies suggest that with changes in the consumer buying
preferences, demographics composition and increasing preference for mall culture, there
has been a transition from the traditional retail formats to a more organized form of
DRB & BCP BBA COLLEGE Page 1

retailing, as a result of which the Indian Retail market is expected to witness an optimistic
trend in future as well.
The retail sector in Indian context can be subdivided into Organized and Unorganized
retail sectors. Organized retailing constitutes licensed retailers registered under sales and
income tax, involved in carrying out their day-to-day trading functions. This may include
large hypermarkets, large-scale owned retail ventures owned privately or the retail chains
as well. On the other hand, unorganized retailing comprises of a sizeable proportion of
small retailers operating their own Kirana, paan, beedi shops, general stores, chemists,
hawkers, etc. In developed economies, organized retail enjoys a predominant share of
around nearly 75-80% as against traditional retailing, while in developing economies;
unorganized sector enjoys a predominant share in the retail market.
The retail sector in India is highly fragmented or distributed. Unorganized retail
constitutes a significant share of over 90%, while the organized retail segment is just in a
start up stage and has witnessed an impressive growth over last few years. Retail in India
originated with the Mom and Pop Stores and Kirana Stores, which used to cater to the
requirements of the local population. Over a period, the government encouraged rural
retail and provided support for establishing Khadi & Village industries.
During 1980’s, the retail scene in India changed further with the opening up of the
economy, as a result of which leading retail chains in textile sector were established like
Raymond’s, S Kumar’s and Bombay Dyeing. Subsequently, Titan launched its retail
showroom, and the organized retailing started strengthening its grip in the Indian market.
By 1995, major retail outlets such as Food World, Music World, and Planet M,
Crossword entered the Indian retail market. Large retail formats and stores like shopping
malls, hypermarkets and supermarkets came into operation for providing best of the class
experience to the customers. The retail sector evolution witnessed improvements in the
distribution set up, supply chain management, technological innovations, back end
operational support and excellence and increase in business alliances in the form of
collaborative ventures, mergers, acquisitions, joint ventures, etc.
Major players in the retail industry like Tata Group, Future Group, Bharti, and Reliance,
etc. have stepped forward with aggressive and ambitious investment plans in the retail
sector as a part of their business expansion strategy across various verticals. Moreover,

with the introduction of retail reforms by the Government of India which allows FDI of
51% in multi brand stores in India, organized retail sector is expected to capture a major
share of the market in the upcoming future.
According to Assocham study, factors such as globalization and liberalization of
economies, increase in the purchasing power of the consumers, changing lifestyle and
infrastructural developments, have revolutionized the Indian retail market. Studies reveal
that organized retail market which was just at 7% of the total retail market share in 2011-
12, is expected to attain a total share of over 10% across the retail sector by 2016-17. The
estimated growth rate of traditional retail is expected to be around 5% while for
organized retail it is expected to be around 25% by 2020.
Food & Grocery is the major contributor in the entire retail market in India with a total
contribution of almost around 60% of the total retail sector in 2012. This is followed by
Clothing (8%) and Telecom & Mobile (6%) and many others. In organized retailing,
Apparels is the major contributor which accounted for a total contribution of 33% in 2012
to the retail industry followed by food and grocery (11%). Though, the share of Food &
Grocery segment in organized retailing has shown an impressive growth since last few
years. E Commerce and E Tailing in recent years have redefined the retail landscape and
offer a lot of opportunities to various stakeholders.
1.2 Overall working of sector
Indian retail industry has emerged as one of the most dynamic and fast-paced industries
due to the entry of several new players. Total consumption expenditure is expected to
reach nearly US$ 3,600 billion by 2020 from US$ 1,824 billion in 2017. It accounts for
over 10% of the country’s gross domestic product (GDP) and around eight% of the
employment. India is the world’s fifth-largest global destination in the retail space.
India ranked 73 in the United Nations Conference on Trade and Development's Business-
to-Consumer (B2C) E-commerce Index 2019. India is the world’s fifth-largest global
destination in the retail space and ranked 63 in World Bank’s Doing Business 2020.
Market Size

As per Forrester Research, in 2020, India's retail sector was estimated at US$ 883
billion, with grocery retail accounting for US$ 608 billion. The market is
projected to reach ~US$ 1.3 trillion by 2024.
Development Scenario
The Indian retail trading has received Foreign Direct Investment (FDI) equity
inflow totaling US$ 3.47 billion during April 2000-March 2021, according to
Department for Promotion of Industry and Internal Trade (DPIIT).
With the rising need for consumer goods in different sectors including consumer
electronics and home appliances, many companies have invested in the Indian
retail space in the past few months.
India’s retail sector attracted US$ 6.2 billion from various private equity and
venture capital funds in 2020.
Government Initiatives
The Government of India has taken various initiatives to improve the retail industry in
India. Some of them are listed below:
Government may change Foreign Direct Investment (FDI) rules in food
processing in a bid to permit E-commerce companies and foreign retailers to sell
Made in India consumer products.
Government of India has allowed 100% FDI in online retail of goods and services
through the automatic route, thereby providing clarity on the existing businesses
of E-commerce companies operating in India.
The government’s focus to improve digital infrastructure in Tier 2 and Tier 3 markets
would be favorable to the sector.
Road Ahead
E-commerce is expanding steadily in the country. Customers have the ever-
increasing choice of products at the lowest rates. E-commerce is probably creating
the biggest revolution in retail industry, and this trend is likely to continue in the
years to come. Retailers should leverage digital retail channels (E-commerce),
which would enable them to spend less money on real estate while reaching out to
more customers in tier II and tier III cities.

1.3 Challenges faced by the sector in India
Study claims retail productivity in India is very low compared to international peer
measures. For example, the labour productivity in Indian retail was just 6% of the labour
productivity in United States in 2010. India's labour productivity in food retailing is about
5% compared to Brazil's 14%; while India's labour productivity in non-food retailing is
about 8% compared to Poland's 25%.[47]
Total retail employment in India, both organised and unorganised, account for about 6%
of Indian labour work force currently - most of which is unorganised. This about a third
of levels in United States and Europe; and about half of levels in other emerging
economies. A complete expansion of retail sector to levels and productivity similar to
other emerging economies and developed economies such as the United States would
create over 50 million jobs in India. Training and development of labour and
management for higher retail productivity is expected to be a challenge.
[48]
In November 2011, the Indian government announced relaxation of some rules and the
opening of retail market to competition.
To achieve and maintain a foothold in an existing market, a prospective retail

establishment must overcome the following hurdles:
regulatory barriers including:
o restrictions on real-estate purchases, especially as imposed by local
governments and against "big-box" chain retailers
o restrictions on foreign investment in retailers, in terms of both absolute amount of
financing provided and percentage share of voting stock (e.g. common stock)
purchased
unfavorable taxation structures, especially those designed to penalize or keep out "big
box" retailers (see "Regulatory" above)
absence of developed supply-chain and integrated IT management

high competitiveness among existing market participants and resulting low profit
margins, caused in part by:
o constant advances in product design resulting in constant threat of product
obsolescence and price declines for existing inventory
lack of a properly-educated and/or -trained work-force, often including management,
caused in part by loss in business[clarification needed]
o lack of educational infrastructure enabling prospective market entrants to respond
to the above challenges
direct e-tailing (for example, through the Internet) and direct delivery to consumers
from manufacturers and suppliers, cutting out any retail middle man.[99]
1. Lack of Technology Adoption : The availability, feasibility and adoption of

technology is the major challenge faced by the Indian retail outlets. Technology is being
used for the day to day functioning the retail out lets like billing and payments,
prevention of shrinkage, keeping record of stock, supply chain management. But the
scope of technology is wider . Other softwares can be used like RFID for understanding
customer preference, CRM for customer relationship management and ERP tools for
other activities of the outlets. Indian retail outlets need to adopt technology and use
different high end softwares for managing the functioning of retail outlets.
2. Lack of Infrastructure and Logistics: Lack of infrastructure and logistics is the
another challenge faced by organized retail industry. Inefficient infrastructure and
logistics is resulting in inefficient processes. This is the major hinderance of the retailers
as non-efficient distribution channel is very difficult to handle and results in huge losses.
Infrastructure does not have strong base in India. Organization and Globalization are
compelling companies to develop infrastructure facilities transportation including railway
system has to be more efficient. Highway has to meet global standards. Airport capacities
and power supply has to be enhanced. Warehouse facilities and timely distribution are
other areas of challenge. To fully utilize India's potential in retail sector, these major
obstacles have to be removed.
3. Scarcity of Skilled Workforce: The Indian organized retail players spend more than
7% of the sales towards personnel cost. Huge cost is incurred in training of the

employees. The retail industry faces attrition rate as high as 50% which is very high as
compared to the other sectors. Industry has to pay more in order to retain the trained man
power. Store operations accounts for 70-80% of the total man power of the organized
retail sector. Unfortunately, there are very few specific courses for retail industry.
Graduates and Post graduates from the other streams are hired and are trained in retail
sector.
4. Frauds in Retail: Retail shrinkage is one of the primary challenge that companies
would have to face. Retail shrinkage is the difference between the value of the stock as
per the books and the actual stock available in the outlet. Frauds, including vendor frauds,
theft, shoplifting and inaccuracy in supervision and administration are the challenges that
are difficult to handle. This is so even after the use of security techniques such as CCTV
and POS system. As the size of sector increases, this would increase the number of thefts,
frauds and discrepancies in the system.
5. Inefficient Supply Chain Management: Delivering the right goods at right time at
right place is very important. In India, there is lack of efficient Supply Chain
Management. In India supply chain management should be improved and more
technology need to be used to make the supply chain management effective and reduce
the inventory cost. .Savings can be used to provide extra discounts and benefits to the
customers and more money can be spent on customer retention.
6. Price War: There is price war between different retail organizations. Every
organization is trying to provide goods at low cost and offers various lucrative
promotional schemes. In such situation, it is difficult to attain customer loyalty and
companies keep marginal profit to provide the goods at competitive prices.
7. Cultural Diversity: India's huge size and socio economic and cultural diversity means
there is no established mode or consumption pattern throughout the country. The
manufacturers and retailers will have to devise strategies for different sectors and
segments which by itself would be challenging.
8. Complexity in Tax Structure: In India tax structure is very complex. This tax
structure complexity is another major challenge for Indian retail outlets. The sale tax
varies from state to state while organized player have to face multiple point control and
system. In many locations, retailers have to face a multi point octroi with the introduction

of Value Added Tax (VAT) in 2005. Certain anomalies in the existing sale tax system
causing disruption in the supply chain are, however, likely to get corrected over a period
of time.
9. Escalating land and rental prices: Huge growth of retail industry has created a huge
demand for the real estate. This is leading to increase in property prices. Starting a new
store needs huge investment in purchasing a land. This huge investment is also a
challenge for the retail outlets. Rental prices are also increasing, leading to increase in the
overall costing.
10. Competition from Unorganized Retail : Competition from the unorganized retail
sector is the International Journal of Management and Applied Science, ISSN: 2394-7926
Volume-3, Issue-9, Sep.-2017 http://iraj.in Challenges Faced by Indian Organized Retail
Outlets: A Descriptive Study of Delhi / NCR 24 major challenge for the organized retail
outlets. Unorganized retail sector includes mom-and- pop kiryana stores. These are low
cost structures normally operated by the owners and has almost negligible real estate cost,
labor cost and they have to pay no or very less taxes and are very near to the residential
area or generally in the residential areas. They also have started offers and discounts to
attain customer’s loyalty and providing free home delivery facilities. Kiryana stores also
providing credit to the regular customers. So this is the major challenge for the retail
outlets.
11. Online selling companies: These days so many online marketing companies are
coming up. These companies are providing goods to the customer at their door step and at
lesser prices when compared with retail outlets. Online companies are providing so many
lucrative offers to the customers. So this is also a major challenge for the retail outlets.
12. Power Supply Problem: in India Big organized retail outlets requires high volume of
electricity for lighting, air-conditioning, escalators, cold storing, billing system, lifts etc.
In fact in the absence of power organized retail outlets can’t survive. There is a huge
problem of electricity in India. Long power cuts are very often in India. Because of
inadequate power supply retail outlets need to invest huge money on generators for
power backups. Tariff for consumption of power supply is also very high for retail
outlets. This leads to increase in the costing of the retail outlets.

13. High Cost of Operation: Retail outlets have to incur very high cost of operation.
This is on account of high labor cost, training cost of human resource, social security to
employees, high real estate cost and rentals, air conditioning, power backups cost, high
maintenance cost, high electricity tariffs, high taxes, investment in supply chain and
logistics, investment in technology, high investment in equipments and fixtures to give
modern look to the store, CCTV's cost etc. So retail outlets have to incur high cost of
operation still they have to provide goods to the customers at lower prices. This is a big
challenge for the retail outlet.
14. Government Opposition to FDI: Government opposition to FDI is the other major
challenge for organized retail. Retail is one of the few sectors where FDI is restricted. In
the era of Globalization and liberalization the time is not far when the retail sector has to
face competition from international retailers. FDI in retail will allow the foreign retailers
to operate their functioning in India which will lead to high competition and resulting in
to low price of good in Indian market. This will make Indian economy stronger.
15. Understanding customer: These days it is very difficult to understand the customer
behavior. So many factors plays an important role in effecting te customer behavior and
loyalty such as product quality, service quality, customer satisfaction, promotions, offers
provided by other players in the market. To attain the customer loyalty so much of efforts
are required to understand the customer behavior and regular market survey is required.
16. Ever-increasing customer demand: Ever increasing demand of the customers is also
a challenge to the retail outlets. These days because of Globalization awareness among
the customers is increasing. Customer’s psychology is changing and becoming more
demanding. They want to pay less for more and more. Because of high operating cost it is
very difficult to meet the customer demand. So this is also a great challenge for the retail
outlets of India.
1.4 SWOC analysis of retail sector
Strength
The inherent strength of the Indian economy provides a boost to retail. Following are
some of the factors that strengthen the economy:
1 Purchasing Power

An increasing number of Indian consumers are ascending the economic pyramid to form
an emerging middle class. Though they still earn modest income between 1.70 and 5
USD per capita, per day, in the coming decade, these consumers will collectively have
around 6 trillion USD worth of purchasing power annually.
In 2010, there were about 470 million people in the emerging middle class. As per PwC
estimate, this segment will grow to 570 million by 2021. This segment, existing between
the lowest-income group and the middle class, will constitute about 42% of India’s total
population.
2 Population Demographics
India’s working population is expected to be 117 million over the next decade as
compared to China’s four million. In the following decade, from 2020, the former will
add 98 million to its workforce, while China will contract 51 million. This is a big
positive for India.
3 Low Retail Penetrations
The penetration of organized retail in India is still very low at 6 to 8%, especially when
compared to developed nations such as the US and the UK which have retail penetration
of 85% and 80%, respectively. With new policy reforms, increasing purchasing power,
and changing spending pattern, we are bound to see a difference in the coming years. As
per the Images Retail research, FY15 will witness a jump in the share of organized retail.
4 Aspiring Middle Class
With a population of 100 million, the tier II and III cities in India are larger than countries
such as Germany and the UK. Besides, the untapped rural population holds immense
potential for retailers. It is estimated that by 2021, approximately 67% of Indians will still
live in rural areas.
Weakness
Despite the positives, there are certain facets of the sector that may dampen growth.
Following are the key areas to consider:
1 Political Uncertainty and Regulatory Requirements

The announcement of FDI in retail has stirred the political pot. The government faces
stiff opposition with its allies threatening to withdraw support. In case, this policy is
finally implemented, there is another important aspect for the companies to overcome.
The way the policy is currently drafted, a retailer can set up stores only in those states
which have agreed or will agree in the future to allow FDI in multi-brand retail.
2 Poor Infrastructures and Supply Chain Management
Apart from the political and regulatory scenario, infrastructure will play an important role
in deciding how this sector will evolve and retailers will manage the supply chain. While
the FDI regulation states that the retailer will have to invest a substantial amount in
building the infrastructure, this will take time. Meanwhile, due to poor infrastructure,
multiplicity of taxes, high cost of fuel, dependence largely on the road transportation, etc.
logistics still remains a high percentage of the cost of a product, in certain cases going
beyond 15 to 20%.
Opportunity
Retailers in India have been experimenting to arrive at a successful formula, but there is
no ‘one size fits all’ strategy. The market is still undergoing a lot of changes, both from
the regulatory as well as demand side. Following are some of the winning factors that
players could focus on:
1 Innovation
During PwC’s 15th Annual Global CEO Survey, one of the questions posed to the CEOs
in the R&C sector was as follows: To what extent do you anticipate changes at your
company in any of the following areas over the next 12 months? Nearly 73% indicated
that the following two areas will change in the near-term:
• R&D and innovation capacity
• Technology investments
2 Digital Strategies
Going digital is not only about e-commerce but the way interaction will change in a few
major areas including changing business models (e-commerce, e-payments and mobile
transactions), employee and customer engagement and investment in technology.

Customers are demanding an improved experience in terms of how to search, browse

products and conduct transactions online. R&C organizations need to engage with
customers differently, in terms of using a range of channels. However, the overall
customer experience should be the same-smooth and seamless.
Social media is also becoming a popular tool for consumers to educate themselves about
offerings, seek advice about products and compare brands. For retail companies it is
important to define how social media can support sales activities throughout the various
channels, especially e-commerce. Social media analytics is the focus area for retailers.
3 Customer-centric Approach
The retailer is no longer looking at product innovation at the merchandising level only
but the entire store today is a product that needs to appeal to the customer. The following
are factors that will make a difference:
• Experience design
• Digital change
• Analytical insights
4 Changing the Regulatory Scenario
Recently, the Indian government made the following two significant announcements that
will go a long way in developing the Indian retail sector:
• Permitting foreign investment in multi-brand retail trading
• Simplifying the rules for single brand retail trading to make it more business-friendly
Threat/challenges
The retail sector is marred with many issues. The two most important threats are as
follows:
1. Availability of land and real estate
Retail space and rentals are key considerations in multi-brand retail and getting a feasible
rate in the desired location is important. There are retailers who have exited cities
because of the high rentals that put more pressure on profitability.
2. Human Capitals
With attrition still very high in the industry, human capital management continues to
remain one of the top three agenda points for the retailer. The attrition in the industry can

be anywhere between 20 and 25% in non-food and grocery business to as high as 60% in
the food and grocery segment.
Thus, the Indian retail sector has its own set of strengths and opportunities. However, the
challenge lies in overcoming the weaknesses and providing an environment that is
conducive to the business, not only for the national players but also the foreign retailers.
1.5 Major players in this sector

According to the year 2021, Here is a list of top Retail Companies in India ; these are the
best companies in retail sector offering fashion, lifestyle, food, electronics, vegetable
products and solutions.
1. Reliance retail limited
2. Pantaloons retail limited
3. Provogue india ltd
4. Shopper stop
5. ITC – LRBD
6. Trent ltd
7. McDonalds
8. Aditya Birla retail
9. Titan industries
10. Kewel karan clothing ltd
1.6 GDP contribution by sector
It accounts for over 10% of the country's gross domestic product (GDP) and around
eight% of the employment. India is the world's fifth-largest global destination in
the retail space. ... India is the world's fifth-largest global destination in the retail space
and ranked 63 in World Bank's Doing Business 2020.
1.7 Facts and figure of retail sector
Following are five facts on India's retail sector:

1) The retail sector in the nation of 1.2 billion people is estimated to have annual sales of
$450 billion, with nearly 90 per cent of the market controlled by tiny family-run shops.
2) Organized retail, or large chains, makes up about 10 per cent of the market, but is
expanding at 20 percent a year. This is driven by the emergence of shopping centers and
malls, and a middle class of close to 300 million people that is growing at nearly 2 per
cent a year.
3) India has recently allowed 100 per cent FDI in single-brand retail subject to certain
sourcing restrictions, paving way for global chains to have full ownership of their India
operations. So far US-based coffee giant Starbucks has signed a memorandum of
understanding (MoU) with Tata Coffee
4) Earlier, the government had passed the measure to allow 51 per cent FDI in multi-
brand retail. However, it was forced to be put in on the backburner after vociferous
opposition from other political parties who alleged that they had not been consulted on
the matter. FDI in multi-brand retail is being seen as a key to get much-needed foreign
funds into the country
5) India also allows 100 per cent FDI in cash-and-carry, or wholesale, ventures.
Restrictions on foreign investment in front-end retail exist because of opposition from
millions of small shopkeepers who are valuable vote banks during elections.
1.8 Global perspective
In last 8 years lot of action has happened in Indian retailing landscape with large
corporate and foreign players dominating the organized retailing in top 15 cities. What
they are trying to do now is to build a Profitable and scalable business model based on
local customer experience in each of the catchment. They have learnt hard ways about the
formats, size and merchandising mix based on the catchment and Customers they serve.
Croma, Reliance Digital and other have worked on reduced size and smaller
.Formats like Croma Zip to reach various target segments in a profitable ways as
assumptions of big box .Being profitable in Indian scenario has proven wrong. Most of
the organized retailers unlike their Counterpart in west operate with inverse pyramid
organization structure with top 20% representing 80% of salary which needs to undergo

sea change as retailer cannot sustain such high Salary cost. Many of them have
undergone restructuring recently to reduce the overhead costs.
The organized retail in India have faced many challenges and realized that India
is very complex and Challenging country from a scalability perspective to serve the
need of diverse mix of customers based on demographic variations. For example which
format will work on Golf course road, in Gurgaon may not work on the other side on
Gurgaon in Sector -14 market within 10 kilometer of each other. They Need to come
to terms with the fact that the consumer needs and buying behavior are very different for
each catchment within cities. Different formats serve different market need, but in case of
India it is Difficult to find critical mass of similar catchments within the same cities
forget across the countries this Has been the case of India based on the learning of
organized players operating in India for last 8 years.In last 8 years lot of action has
happened in Indian retailing landscape with large corporate and foreign players
dominating the organized retailing in top 15 cities. What they are trying to do now is to
build a Profitable and scalable business model based on local customer experience in
each of the catchment. They have learnt hard ways about the formats, size and
merchandising mix based on the catchment and customers they serve. Croma, Relaince
Digital and other have worked on reduced size and smaller Formats like Croma
Zip to reach various target segments in a profitable ways as assumptions of big box being
profitable in Indian scenario has proven wrong. Most of the organised retailers
unlike their counterpart in west operate with inverse pyramid organization structure with
top 20% representing 80% of salary which needs to undergo sea change as retailer cannot
sustain such high Salary cost. Many of them have undergone restructuring recently to
reduce the overhead costs.
The organized retail in India have faced many challenges and realized that India
is very complex and Challenging country from a scalability perspective to serve the
need of diverse mix of customers based On demographic variations. For example which
format will work on Golf course road, in Gurgaon may not work on the other side on
Gurgaon in Sector -14 market within 10 kilometer of each other. They need to come

to terms with the fact that the consumer needs and buying behavior are very different For
each catchment within cities. Different formats serve different market need, but in case of
India it is .Difficult to find critical mass of similar catchments within the same cities
forget across the countries this has been the case of India based on the learning of
organized players operating in India for last 8 years.In last 8 years lot of action has
happened in Indian retailing landscape with large corporate and foreign Players
dominating the organized retailing in top 15 cities. What they are trying to do now is to
build a Profitable and scalable business model based on local customer experience in
each of the catchment. They have learnt hard ways about the formats, size and
merchandising mix based on the catchment and
Customers they serve. Croma, Reliance Digital and other have worked on reduced
size and smaller Formats like Croma Zip to reach various target segments in a profitable
ways as assumptions of big box Being profitable in Indian scenario has proven wrong.
Most of the organized retailers unlike their Counterpart in west operate with inverse
pyramid organization structure with top 20% representing 80% Of salary which needs to
undergo sea change as retailer cannot sustain such high Salary cost. Many of They have
undergone restructuring recently to reduce the overhead costs. The organized retail in
India have faced many challenges and realized that India is very complex and
Challenging country from a scalability perspective to serve the need of diverse mix of
customers based On demographic variations. For example which format will work on
Golf course road, in Gurgaon .
In last 8 years lot of action has happened in Indian retailing landscape with large
corporate and foreign players dominating the organised retailing in top 15 cities.What
they are trying to do now is to build a profitable and scalable business model based on
local customer experience in each of the catchment.They have learnt hard ways about the
formats,size and merchandising mix based on the catchment and customers they
serve.Croma,Reliance digital and other have worked on reduced size and smaller formats
like Croma zip to reach various target segments in profitable ways as assumptions of big
box being profitable in Indian scenario has proven wrong.Most of the organised retailers
unlike their counterpart in west operate with inverse pyramid organisation structure with

20%representing 80% of salary which need to undergo sea change as retailer cannot
sustain such high Salary cost.Many of them have undergo .
The organized retail in India have faced many challenges and realized that India is very
complex and challenging country from a scalability perspective to serve the need of
diverse mix of customers based on demographic variations.For example which format
will work on Golf course road,in Gurgaon may not work on the other side on Gurgaon in
sector-14 market within 10 kms of each other.They need to come to terms with the fact
that the customer needs and buying behaviour are very different for each catchment
within cities.Different formats serve different market need,but in case of India it is
difficult to find critical mass of similar catchments within the same cities forget across
the countries this has been the case of india based on the learning of organized players
operating in india for 8 years restructuring recently to reduce the overhead costs.
1.9 SUMMARY
As we can see from history retail sector has been developed in very well manner
step by step.
In future, Indian retail sector has excepted to have bright future and offer
numerous opportunities for progress and growth.
As per our SWOT analysis, strength and opportunities are more than weakness
and threaths which is good for the growth of retail sector.
Financially, Retail sector plays a crucial role in fostering economic activity.

RETAIL SECTOR [CH 2 COMPANY PROFILE ]
CHAPTER 2: COMPANY PROFILE
1) RELIANCE RETAIL
2) TATA TRENT
3) D MART
4) V MART
5) ADITYA BIRLA FASHION AND RETAIL
1) RELIANCE RETAIL
I. Name and location of company : reliance retail and

Mumbai , Maharashtra (head quarter)
II. Number of branches : 11,748
III. Year of establishment : 2006
IV. Brief history :

Post launch, in a dramatic shift in its positioning and mainly due to the
circumstances prevaling in UP, West Bengal and Orissa, it was mentioned
recently in news Dailies that, Reliance Retail is moving out of stocking fruits

and vegetables. Reliance Retail has decided to minimise its exposure in the
fruit and vegetable business and position Reliance Fresh as a pure play super
market focusing on categories like food, FMCG, home, consumer durables, IT
and wellness , with food accounting for the bulk of the business. The company
may not stock fruit and vegetables in some states. Though Reliance Fresh is
not exiting the fruit and vegetable business altogether, it has decided not to
compete with local vendors partly due to political reasons, and partly due to its
inability to create a robust supply chain. This is quite different from what the
firm had originally planned. . When the first Reliance Fresh store opened in
Hyderabad last October, not only did the company said the store’s main focus
would be fresh produce like fruits and vegetables at a much lower price, but
also spoke at length about its “farm-to-fork’’ theory. The idea the company
spoke about was to source from farmers and sell directly to the consumer
removing middlemen out of the way. Reliance Fresh, Reliance Mart, Reliance
Digital, Reliance Trendz, Reliance Footprint, Reliance Wellness, Reliance
Jewels, Reliance Timeout and Reliance Super are various formats that
Reliance has rolled out. In addition, Reliance Retail has entered into an
alliance with Apple for setting up a chain of Apple Specialty Stores branded as
iStore, starting with Bangalore.
V. Name of founder and promoters: MUKESH AMBANI

(founder)
Mukesh Ambani : Chairman and Managing Director

Damodar Mall : Chief Executive Officer
Shawn Gray : Chief Operating Officer of Value Formats
Akaash Ambani : Director
Darshan Mehta : Head of Reliance Brands
Bijay Sahoo : President and Chief People Officer.
vi) Vision statement

With a vision to generate inclusive growth and prosperity for farmers, vendor
partners, small shopkeepers and consumers, Reliance Retail Limited (RRL), a
subsidiary of RIL, was set up to lead Reliance Group's foray into organized
retail.
vii) Mission statement and value

Mission
Sustainable growth through responsible business practices, ensuring societal
values.
Value
At Reliance, we believe that any business conduct can be Ethical only when it
rests on the core values of Customer Value, Ownership Mindset, Respect,
Integrity, One Team & Excellence. Strong commitments to these values have
long been the guiding principles for Reliance
viii) Organization structure and chart

a) organization chart
b) managerial chart
a) organization chart

b) managerial chart
ix) SWOT Analysis

STRENTGHS
High quality,
latest in-style products,
international shopping experience
value for money pricing
loyal following
Own brand of merchandise, which is both trendy and individualistic.
new introductions every week
variety of designs and styles
exciting mix with a range extending from stylized clothes, footwear and
accessories for men, women and children to well-co-coordinated table linens,
artefacts, home accessories and furnishings.
Well-designed interiors, sprawling space, prime locations, lovely coffee shops
add to the customers’ shopping experience.
1.It is Indian retail chain with 900+ stores in 80 cities in India

2.Hyper market with 95000 markets with tailoring, shoe and watch repair,
laundry
3.It owns various private label brands
4.It has strong distribution network- 1600 channels in villages
5. Strong backing of the parent company
WEAKNESS
Needs to expand faster to maintain market share
Size of the stores should be increased to stock more products.
Targets the middle-class segment. Higher class customers do not prefer west
side.
Trent limited may not be able operate west side efficiently due to its other
operations.
1.Product variety is available but more SKUs are not present due to inefficient
back end infrastructure
2. Poor inventory control at certain locations is a concern
OPPORTUNITIES
To survive in today’s world globalization is important. Reliance mart has a
wide opportunity to go more global to improve and expand its business.
They also have the opportunity to consider more overseas supplier which
will actually give them cost advantage, rather than suppliers available on a
local level.
They also have the opportunity to maximize the use of available
technology to improve their functioning and to gain competitive
advantage.
Sourcing directly from farmers; no middlemen could earn profit as number
of farmers will increase five times in next 5 years.
Leveraging on brand name and entering into reliance saloon
Large potential to reduce operation cost in cities using strong supply chain.
THREAT

If the unorganized retailers are put together, they are parallel to a large
supermarket with no or little overheads, high degree of flexibility in
merchandise, display, prices and turnover.
Shopping Culture: Shopping culture has not developed in India as yet. Even
now malls are just a place to hang around with family and friends and
largely confined to Window-shopping.
Cultural Variation leads to variation in merchandise in India at different
geographical locations.
Competition from future group and various other retail stores which are
growing rapidly.
. Strong competition globally from Carrefour, Metro A.G., Tesco
.Operationg cost are too high
.Wallmart is biggest competitor when it comes to sourcing/ backward
integration.
2) D MART
I Name and location: D mart and Mumbai, Maharastra.

II Branches: D mart are present in india across 11 states and
1 union territory. ( 221 stores)
III Year of establishment: 5 may , 2002

IV Brief history:
Avenue Super marts Limited, d/b/a D Mart, is an Indian retail corporation that
operates a chain of hypermarkets in India. It was founded by Radhakishan Damani in
2002, with its first branch in Powai's Hiranandani Gardens. As of 31 December 2019,
it had 196 stores in 72 cities across 11 states in India
including Maharashtra, AndhraPradesh, Telangana, Gujarat, MadhyaPradesh, Chhatti
sgarh, Rajasthan, national capital region, Tamil Nadu, Karnataka, Uttar Pradesh,
Daman and Punjab.
D Mart is promoted by Avenue Super marts Ltd. (ASL). The company has its
headquarters in Mumbai. As of 31 March 2019, DMart had a total of 7,713 permanent
employees and 33,597 employees hired on contractual basis.
After the IPO listing (as Avenue Supermarts Ltd.), it made a record opening on the
market on the National Stock Exchange. After the close of the stock on 22 March
2017, its market value rose to ₹39,988 corer. This pegged it as the 65th most valuable
Indian firm, ahead of Britannia Industries, Marico and Bank of Baroda.
As of 21 November 2019, the market capitalization of DMart is close to ₹114,000
corer, making it the 33rd largest company listed on the Bombay Stock Exchange.
V Name and founders and promoters:

D mart is owned and operated by Avenue super marts Ltd. (ASL) – a company
founded by Mr. Radhakishan damani.
VI Vision statement
It is our continuous endeavor to investigate, identify and make available new
products/categories for the customer’s everyday use and at the ‘best’ value than
anybody else.
VII Mission and value statement:

MISSION= At DMart, we research, identify and make available new products
and categories that suit the everyday needs of the Indian family. Our mission is to
provide the best value possible for our customers, so that every rupee they spend on

shopping with us gives them more value for money than they would get anywhere
else.
VALUE =Action, Care and Truth
VIII Organizational structure:

The organizational structure of D mart is decentralized where there are different
regional heads and who is connected with the director, i.e Mr Dimani contracts
are made with different novelty of products for distribution centres and from
there to the packaging centre and lastly to the stories. Every activity are recorded
according tozones and groups of zones only and forwarded at one to make the
final. The organizational structure of D mart goes like this
Chairperson ( Mr. Dimani )

Board of directors
Department for each operation
Zonal heads
Zoal directors
Zonal superintend
Zonal distributor
Employees as accountants, sales person etc.
XI Controlling system:
Dmart has 110 Stores spread across Indian Cities, Dmart buys products for its
whole 110 stores, the sales channel is almost direct now, Dmart does not need
many warehouses, Inventory is at its store and consumer picks it up, Inventory
turnover is optimal which cuts down the storage cost.
X SWOT Analysis:
Strength
D mart is a large cap company. According to 2021, their market cap is
188593.13 corers.
Growth in net profit with increasing profit margin (QOQ).
Company with low debt.
Virtually debt free company

Increasing revenue and profits every quarter for the past 2 quarters.
Profit growth in last 3 years = 38.31%
Revenue growth in last 3 years = 27.86%
Improving cash flow from operation for last 2 years
Annual net profit improving for last 2 years
Book value per share improving for last 2 years.
Company with zero promoter pledge.
FII/FPI or institution increasing the share holding.(Positive sign).
Focus on long term, slow scaling up, people centric management style,
discount policy, clear price based differentiation.
Weakness
Inefficient use of capital to generate profits. ROCE ( return on capital
employed) declining in the last 2 years.
ROE and ROA declining in the last 2 years.
Declining net cash flow.
Focus on certain places, slow growth, sustainability of low pricing, no frills.
Opportunities
Technology = Technology has a lot to contribute to retailers in terms of in-
store experiences and retailers can use Iot, artificial intelligence, etc. to create
value-adding services for their customers for which they can charge a
premium.
Service personalization= Consumers are searching for customized services
they are willing to pay extra for. Retailers should expand on this willingness to
pay more and boost the quality of services they offer.
New developing marketing= New developing markets and mall culture can be
the biggest opportunity for the company.
South of India= D-Mart can also open stores in the south and areas where no
store is there.
Threats
Online retailers=People in large cities, in general, are particularly lethargic
about leaving their homes and often tend to shop online. So companies such as
Amazon and Flipkart are now big threats to most retailers.

Online start up=Online startups are the hottest trend in India. Many of these
are aggregators that cost-effectively put the manufacturer and the consumer
together. These companies are the emerging threats more so because in the
aggregation industry many new brands are emerging mainly due to lower
entry barriers.
Global competitors
Competition among best price and reliance retail
Unorganized retail is also a big threats
Government policies and regulation related to the retails sector.
International players who are willing to opens stores in india.
XII Any other specific details.

OUR CUSTOMER SERVICE PLEDGE
At DMart, we place strong emphasis on excellence in customer service. Our
employees believe in the values of Action, Care and Truth (ACT) to get the job done,
with Dedication and Determination.
Action
Focus: To be focused about what I do.
Motivated: To be clear of achieving my goal.
Enthusiastic: To love what I do.
Care
Respect: To respect every individual in the organization and provide her/him with the
dignity and attention to make her/him believe that she/he makes a difference to the
organization.
Listen: To listen and resolve any employee / customer grievance quickly and fairly.
Truth
Integrity: By being open, honest and fair in all our relationships and being respectful
and trustful to others.
CORPORATE SOCIAL RESPONSIBILITY (CSR) INITIATIVE
Better Schools, Brighter Futures!
At DMart, we believe in corporate social responsibility and have always been
committed to contributing to the communities in which we operate. While being

focused on sustained economic performance, we are also acutely aware of the

necessity and importance of social stewardship. Towards this end, we seek to enrich
the lives of the future generation – the children of our country – through our efforts
to create better environments and infrastructure in public schools in select wards of
Mumbai city.
We have a school excellence program through which we aim to develop
infrastructure , improve educational facilities and work towards sustainable progress
in public schools in selected wards of Mumbai . We work with these schools and
seek to implement better teaching facilities (such as libraries & science labs) and
develop infrastructure (such as toilets and playgrounds) by working with partner
organisations. We hope to improve the quality of education and provide children
with better education and development opportunities.
Our constant focus on educating the citizens of tomorrow has seen strong progress
in the current year. In FY 2018-19, we have aided more than 95,000 students and
helped them in their goal of educating themselves for a better tomorrow. Our intent
is to continue working towards foundational learning among the students leading to
basic grade specific student learning outcome.
3) V MART
I Name and location: V MART, New Delhi

II Other branches: 266 stores
III Year of establishment: 2002
VI Brief history:
V Mart Retail Ltd. First incorporated as Varin Commercial Private Limited under
the Companies Act in 2002 in West Bengal. Then in 2003, we opened our maiden

store in Ahmedabad (Gujarat). In the Year 2004 we have opened our first store in
capital city, new delhi.
First incorporated as Varin Commercial Private Limited under the Companies Act in
2002 in West Bengal. Then in 2003, we opened our maiden store in Ahmedabad
(Gujarat).
In the Year 2004 we have opened our first store in capital city, new delhi.
Further in 2006 we have crossed 1 lac sq.ft. retail space and subsequently renamed to
V-Mart Retail Private Limited
.In the year of 2008, we hit the base by registering V-Mart Retail as a public limited
entity and also crossed the turnover of 1,000 million Rs. As the time passes by we
took the shape of a renowned family brand that caters the needs of whole family by
offering high quality retail products. Along with growing customers, we achieved a
turnover of over Rs 2,000 million in 2011-12 In the Year 2012 we have crossed the
retail space of 5 l lac sq.ft
2013
-V-Mart Retail Ltd has opened a new store located at F.D.R.A Plaza, Opp. Sanjay
Cinema, Malipur Road, Shahzadpur, Akbarpur, Uttar Pradesh.
-V Mart Retail has opened 86th Store at Jhansi, Uttar Pradesh.

V Mart Retail has opened 65th Store at Varansi, Uttar Pradesh.
-V Mart Retail Opening its 84th Store at Fatehpur, Uttar Pradesh.
2014
-V Mart Retail has Opened 92nd Store at Patna City, Bihar.
V Mart Retail has Opened 97th Store at Ranchi, Jharkhand.
2015
V-Mart Retail Ltd has informed the Corporate Office of the Company has been
shifted to Plot No. 862, Udyog Vihar Industrial Area, Phase - V, Gurgaon -122016
(Haryana). In view of the above the Communications/correspondences, as may be,
can also be addressed to the Corporate Office address i.e. Plot No. 862, Udyog Vihar
Industrial Area, Phase - V, Gurgaon - 122016 (Haryana). Further the Company has

informed that, the Registered Office address of the Company shall remain same as
earlier i.e. F-ll, Udyog Nagar Industrial Area, Peeragarhi, Rohtak Road, New Delhi-
110041.
2016
-V-Mart Retail "Opening of 125th Store at Raxaul, Bihar".
V Name and founder and promoter: LALIT AGARWAL

VI Vision statement
Create value and make our ecosystem proud
VII. Mission and value statements

Care for customer aspirations, discover and nurture talent, sustained ethical
growth for stakeholders and harness vendor relationships
Value statement
CUSTOMER CENTRICITY
We act with a customer first mindset
Understanding customer fashion preferences and trends in how we plan, buy
and allocate proactively approaching and assisting customers in always
making the best buying decision for themselves implementing and following
customer friendly processes/policies that enhance customer’s in-store
experience
COMMITMENT AGILITY
We Consistently Own and Strive to Achieve V-Mart’s Goals
Meeting deadlines, as committed, and not giving up till the job is done Going
the extra mile by demonstrating complete ownership of assigned tasks Not
accepting sub-standard output from self, colleagues, business partners or
vendors
AGILITY
We Act with Speed to Learn, Adapt and Execute
Understanding/anticipating changes in the external business environment – customer,
competitor, technology - and preparing our response proactively Identifying and

addressing gaps that may prevent the organization from achieving its short- and long-
term goals Designing/Improving processes and policies that improve the
organization’s ability to respond to change Motivating self, our teams and colleagues
to execute with speed
PRUDENCE
We Deliver Value to Our Stakeholders by being Cost-Conscious
Continuously identifying and implementing cost savings opportunities, without
compromising on pre-defined quality and service standards Rigorous commercial
negotiation with vendors without compromising on pre-defined quality
benchmarks/metrics Thinking and acting responsibly and sustainably towards local
communities and environment
INTEGRITY
We Exhibit Organizational Code of Conduct and Comply to Processes
Holding self and others accountable to the company’s code of conduct pertaining to
colleagues, customers, vendors and business partners Putting the organization’s
interest over that of the team and self Maintaining confidentiality of business-
sensitive information and plans, internally and externally Not accepting any material
gains or favors from subordinates/ vendors/customers Always displaying positivity
and a problem-solving mindset and attitude.
VIII Organizational structure

Board Of Directors
Name Designation
Mr.Lalit Agarwal Chairman & Managing Director
Mr.Govind Shridhar Shrikhande Ind. Non-Executive Director
Ms.Sonal Mattoo Ind. Non-Executive Director
Mr.Aakash Moondhra Ind. Non-Executive Director
Mr.Murli Ramachandran Ind. Non-Executive Director
Mr.Madan Agarwal Whole Time Director

Key Executives
Name Designation
Mr.Dinesh Srivastava Asst. Vice President
Ms.Anjali Goel Asst. Vice President - Human Resource
Mr.Anand Agarwal Chief Financial Officer
Mr.Vineet Jain Chief Operating Officer
Ms.Megha Tandon Co. Secretary & Compl. Officer
Mr.Rajan Sharma President
Mr.Snehal Shah Sr. Vice President
Mr.Jaideep Jaiman Vice President
Mr.Ramesh Agarwal Vice President
Mr.M Srinivasan Vice President
Mr.Syed Ali Athar Vice President

IX SWOT Analysis
Strength
Stocks where mutual funds increased holdings in past month.
Rising net cash flow and cash from operating activity.
Company with no debt.
Strong cash generating ability from core business improving cash flow from
operation for last 2 years.
Book value per share improving for last 2 years
Company with zero promoter pledge
Recent results: growth in operating profit with increase in operating margins
MFs increased their shareholding last quarter
Weakness
Red flag: high interest payment compared to earnings.
Broker downgrades in price or recommendation in the past one month
Inefficient use of capital to generate profit ROCE declining in the last 2 years.
Inefficient use of shareholders funds ROE declining in the last 2 years.
Inefficient use of assets to generate profits ROA declining in the last two
years.
Decline in net profit with falling margin(QOQ)
Promoter decreasing their shareholding.
Low piotroski score: companies with weak financials
Annual net profit declining for last 2 years
Opportunity
Broker price or reco upgrades in last month.
Brokers upgrades recommendation or target price in the past three months.
High momentum scores (Technical scores greater then 50)
Highest recovery from 52 weeks
Stocks with low PE (PE< = 10)

Insiders bought stocks
Threats
Stocks with expensive valuation according to the trendyne valuation score

Degrowth in revenue, profits and operating profit margin in recent results
Increasing trend in non- core income
Declining profitability : falling ROCE
Insiders sold stocks
4) ADITYA BIRLA
I Name: Aditya birla fashions and retails.

II Location of company: worli , Mumbai, Maharashtra.
III Branches: stores in 850+ cities and more than 3212
stores with 36.7 mn loyal customers
VI Year of establishment =1997,INDIA.
V Brief history:
Madura Garments was established in 1988, acquired by the Aditya
Birla Group in 1999 and was re-christened Madura Fashion & Lifestyle in
2010. MFL brands includes Louis Philippe, Van Heusen, Allen
Solly and Peter England.
In 2013, Aditya Birla Nuvo Limited (ABNL) (ABNL) took over
Pantaloons. In May 2015, ABFRL came into form after the consolidation
of the apparel businesses of the Aditya Birla Group, consisting of ABNL's

Madura Fashion division and ABNL's subsidiaries- Pantaloons Fashion

and Retail Ltd (PFRL acquired in 2013) and Madura Fashion & Lifestyle
(MFL established in 1988) in May 2015. Post the consolidation, PFRL was
renamed Aditya Birla Fashion and Retail Ltd. (ABFRL).
The Collective, India's first and largest multi-retail brand for international
brands, was launched in 2008. In 2016, ABFRL struck a deal with a global
luxury brand Ted Bakerand also signed a MOU With Forever 21 for India
Business.
In 2017, ABFRL brought Simon Carter to India. In the same year, ABFRL
entered into a strategic alliance with American eagle.
In 2018, ABFRL entered into a Store License and Distribution Agreement
with Ralph Lauren Asia Pacific Limited (“RLAPL”), which offers apparel
and accessories for both men and women under the brand name "Polo
Ralph Lauren" and Ralph Lauren.
In 2019, ABFRL acquired ethnic wear brands, Jay pore and TG Apparel &
Décor, for an enterprise value of up to ₹110 Corer. In the same year, the
company bought 51% stake in M/s Finesse International Design Private
Limited (“Finesse”) under the brand name Shantanu& Nikhil.
In 2019, ABFRL launched a chain of large format value fashion stores,
named Style Up. Style Up typically operates large format stores, sized
between 6,000 to 8,000 sq. ft, selling ethnic and western apparel and
accessories for men, women and children.
In 2020, Walmart backed E-commerce major Flipkart, made strategic
partnership with Aditya Birla Fashion and Retail Ltd (ABFRL). Flipkart
acquired 7.8% stake in ABFRL, through its wholly-owned subsidiary
Flipkart Investments Private Ltd (FIPL), for ₹1,500 corer. The deal got
approved by the Indian antitrust regulator Competition Commission of
India (CCI) on January 20, 2021
VI Name of founder and promoters: Ashish Dikshit (MD)

VII Vision statement= to be a premium global conglomerate with a
clear focus on each of the businesses.

VIII Mission and value statement:

Mission:
to deliver superior value to our customers, shareholders, employees and
society at large.
Value statement:
Integrity
Commitment
Speed
Passion
Seamlessness
Ix Organizational structure:
Kumar Mangalam Birla Chairman and non executive

director.
Mr. Ashish dikshit Managing director
Mr. Himanshu kapania Non executive director
Mr. sushil agarwal Non executive director
Mr arun thagarajan Independent director.
Mr nish bhutani Independent director.
Mr sanjeeb chaudhuri Independent director.
Ms sukanya kripalu Independent director.
Mr sunirmal talukdar Independent director.
X SWOT Analysis
1. Strengths:
Company with zero promoter ledges
2. Weakness:
Negative breakdown first support
MFs decreased their shareholding last quarter
Degrowth in revenue and profit

Decline in net profit with falling profit margin

Declining revenue every quarter for the past2 quarters
Declining profits every quarter for the past 2 quarters
Low piotroski score: companies with weak financials
Annual net profit declining for last 2 years.
3. Opportunities:
Brokers upgraded recommendation or target price in the past three
months
Stock with low PE (PE<=10)
4. Threats:
Degrowth in revenue , profits and operating profit margin in recent
results
Increasing trend in non - core income.
i) Any other specific details

Pantaloons Fashion & Retail Limited is a lifestyle apparel company. The
Company operates in three segments: Men’s wear, Women’s wear and
Kids Wear. The Company sells approximately 400 brands, which comprise
a mix of private labels, licensed brands and other brands. The comprise
brands owned by the Company through, Akkriti, Rangmanch, Ajile,
Annabelle, Trisha, Honey and Chalk.
5) TATA TRENT
I Name & location of company

Trent Limited (portmanteau of Tata Retail Enterprise) is the retail hand of Tata group
based out of Mumbai, Maharashtra
II Trent limited
Westside - It offers branded fashion apparel, footwear and accessories for
men, women and children, along with a wide range of home furnishings and
decor. It has over 200 retail stores measuring 8,000-34,000 sq. ft. in 82 major
Indian cities under the Westside brand.
Zudio - It offers affordable fashion for men, women and children. The
company has established 115 stores across 12 cities.
Star - It offers an assortment of products, including staples, beverages, health
& beauty products along with comprehensive fresh offerings in
10 hypermarkets and 26 supermarkets available in eight Indian cities.
Landmark - It offers curated range of toys, front listed books, stationery and
sports merchandise in its 16 stores.
Booker Wholesale - It operates cash and carry stores which are providing best
choice, price and service to kirana stores, traders, wholesalers, hotels,
restaurants and small businesses.
III Years of establishment = 1998

VI Brief history
In 1998 Tata sold off their 50% stake in the cosmetic products
company Lakmé to HUL for ₹200 crore (US$48.46 million), and created Trent from
the money it made through the sale. All shareholders of Lakmé were given different
shares in Trent. Simone Tata, the chairperson of Lakmé, went on to head Trent. The
reason behind the sale was that Tata saw a greater growth potential in retail, and
believed that it would be much more difficult for an Indian company to release new
cosmetic products in a market that had opened up to global companies.
In Aug, 2005 Trent acquired a 76% controlling stake in Landmark, a Chennai-based
privately owned books and music retailer, and completed 100% acquisition in April
2008.

V Name of founder and promoter

Tata group is the founder of trent limited
MR. N. N. TATA CHAIRMAN
MR. B. BHAT DIRECTOR
MR. S. SUSMAN DIRECTOR
MR. B. N. VAKIL DIRECTOR
MR. H. R. BHAT DIRECTOR
MS. S. SINGH DIRECTOR
MR. J. MERCHANT DIRECTOR
MS. S. GIVEN DIRECTOR
MR. P. AULD EXECUTIVE DIRECTOR
MR. P. VENKATESALU EXECUTIVE DIRECTOR(finance and CFO)
VI Vision statement
Our vision is to design and deliver fashion & lifestyle brands, while always
keeping it fresh.
VII Mission and value statement

Mission
To create value for all our stakeholders
In order to achieve this goal, we shall develop a comprehensive
understanding of their needs, strive to win their confidence, and offer them
best-in-class products and services at affordable prices.
We shall always be in the forefront of fashion and services by anticipating
and exceeding the expectations of our customers.
We will continue to scale new heights of excellence through teamwork. Our
leadership will be the product of our styling, quality and service
consciousness. We will continue to scale new heights of excellence through
teamwork, in an atmosphere that encourages creativity and innovativeness.
Value
At Trent, we are guided by our values:
Integrity | Unity | Responsibility | Pioneering | Excellence
We pride ourselves on our inclusive culture and team spirit.

VIII Organizational structure

IX SWOT Analysis
Strength
Consistent highest return stocks over five years- nifty500
Stocks with consistent share price growth
Stocks with improving cash flow, with good durability
Company with zero parameter pledge
FII/FPI or institutions increasing their shareholding
Near 52 week high
Strong momentum: price above short medium and long term moving
averages
MFs increased their shareholding last quarter
Weakness
Companies with growing costs YoY for long term projects
Red flags : high interest payments compared to earnings
Inefficient use of shareholders funds ROE declining in the last 2 years.

Inefficient use of assets to generate profits ROA declining in the last two
years .
Degrowth in revenue and profits
Decline in net profit with falling profit margin
Decline profit every quarter for the past 2 quarter
Opportunity
Rising delivery percentage compared to orev day
Broker price of reco upgrades in last month
Brokers upgraded recommendation or target price in the past 3
monthes
30 days SMA crossing over 200 day SMA and current price greater
than open
Companies that saw improvement in net profits, operating profits
margin and revenue in the mist recent quarter
High momentum scores( techinal scores greater than 50)
Stock with low PE ( PE < = 10)
RSI indicating price strength
Stocks near 52 week high with significant volumes
Threat
Stock with expensive valuation according to the trendlyne
valuation score
Profit to loss companies
Degrowth in revenue profit and operation profit margin in recent
results (QOQ)
Increasing trend in non-core income

RETAIL SECTOR [CH 3 FINANCIAL DEPARTMENT]
CHAPTER 3 FINANCIAL DEPARTMENT

Profit & loss account and balance sheet
1) Reliance retail
2021 2020 2019

Total 1321212 1165915 1002406
liabilities
Total asset 1321212 1165915 1002406
Sales 466924 597535 569209
Income 483251 610699 577595
Expenses 407117 535173 505976
Net profit 53223 39773 39734
2) D mart
2021 2020 2019

Total 13655 12076 7005
liabilities
Total asset 13655 12076 7005
Sales 20004 24870 24143
Income 20052 24930 24339
Expenses 18583 23116 22814
Net profit 902 1300 1099
3) V mart
2021 2020 2019

Total 1626 1223 631
liabilities
Total asset 1626 1223 631
Sales 1075 1662 1433
Income 1096 1666 1439
Expenses 1047 1542 1338
Net profit -6 49 38
4) Aditya birla fashion and retail
2021 2020 2019

Total 10171 9765 6621
liabilities

Total asset 10171 9765 6621

Sales 5248 8787 8117
Income 5322 8853 8182
Expenses 5656 8461 7845
Net profit -735 -165 321
5) Tata trent
2021 2020 2019

Total 5723 5506 2558
liabilities
Total asset 5723 5506 2558
Sales 2592 3485 2630
Income 2794 3630 2671
Expenses 2679 3189 2454
Net profit -109 136 106
RATIOS AND THEIR INTERPRETATION:

RATIOS AND THEIR INTERPRETATION:
What is ratio?
The quantitative relation between two amounts showing the number of times one
value contains or is contained within the other is known as ratio.
Ratios are used by big companies for comparison and companies can also use
ratios to see if there is a trend in financial performance. Established companies
collect data from the financial statements over a large number of reporting
periods. The trend obtained can be used to predict the direction of future financial
performance, and also identify any expected financial turbulence that would not
be possible to predict using ratios for a single reporting period.
The management of a company can also use financial ratio analysis to determine
the degree of efficiency in the management of assets and liabilities. Inefficient use
of assets such as motor vehicles, land, and building results in unnecessary
expenses that ought to be eliminated. Financial ratios can also help to determine if
the financial resources are over- or under-utilized.
Here we have shown four ratios:
1) Liquidity ratio – current ratio

A liquidity ratio is a financial ratio that indicates whether a company's current
assets will be sufficient to meet the company's obligations when they become due
.
Formula:-

Liquidity Ratio = Current Assets / Current Liabilities
2) Return ratio
Return on assets Return on assets is a profitability ratio that provides how much
profit a company is able to generate from its assets.
Formula:-
ROA = Net income/ Total assets
3) Valuation ratio- p/e ratio

The price-to-earnings ratio (P/E ratio) is the ratio for valuing a company that
measures its current share price relative to its earnings per share (EPS).
Formula:-
P/E = Earning per share / market value per share.
4) Leverage ratio - debt to equity ratio

The debt-to-equity (D/E) ratio is used to evaluate a company's financial leverage
and is calculated by dividing a company’s total liabilities by its shareholder
equity.
Formula:-
Debt/equity = total liabilities/ total shareholders equity.
1) Reliance retail
PARTICULARS 2021 2020 2019

Liquidity 1.34 0.63 0.73
ratio
Return on 3.71 3.37 3.94
asset
Valuation 26.23 17.49 20.21
ratio
Leverage 0.32 0.65 0.70
ratio
As shown here, different types of ratios are compared for last three
financial year of the company
If we focus on liquidity ratio, ratio of year most current year is quite
good
compare to other year
In the current year value of company in increased means the per share
price has also increased.

Here in return on asset ratio, difference in ratio is no big. Year 2019

has highest ratio of return.
A good leverage ratio is 0.5 or less, we can see that 2021 is in good
position as per leverage because it is less than 0.5 and other two year
has more than 0.5
2) D mart

Liquidity 3.67 3.23 1.70
ratio
Return on 8.05 10.77 12.88
asset
Valuation 168.48 105.63 101.74
ratio
Leverage 0.00 0.00 0.08
ratio
In a table, liquidity ratio is increasing positively from last three years
which shows that company.
Here if we see return on asset ratio is decreasing from last three year .
Here every year has zero leverage which shows, Dividend-paying
zero-leverage firms pay substantially higher dividends, are more
profitable, pay higher taxes, issue less equity, and have higher cash
balances than control firms chosen by industry and size.
As valuation ratio is calculated by share price, here the table show that
it is increasing as share price also increases.
3) V mart

Liquidity 3.35 1.61 1.99
ratio
Return on -0.38 4.03 9.75
asset ratio
Valuation -826.56 52.29 79.22
ratio
Leverage 0.00 0.00 0.00
ratio
Efficiency of year 2021 to pay due is better than the other two
years.
The difference of three year on return on asset ratio is large and
also negative.

Here the valuation ratio from 2019 to 2021 is decreasing which is

not good
4) Aditya birla fashion & retail

Liquidity 0.92 0.73 0.83
ratio
Return on -6.61 -1.66 4.85
asset
Valuation -24.45 -72.46 53.10
ratio
Leverage 0.31 2.22 0.84
ratio
Good liquidity is anything higher than 1, but here liquidity ratio of v

mart is less than.
Here in ABFRL valuation ratio and return on asset both are negative
means company is not in a position in which they can easily pay
due.
Leverage is good if it’s more than one but here only year 2020 has
good leverage ratio.
5) Tata trent

Liquidity 1.87 3.50 1.53
ratio
Return on -2.55 2.22 3.78
asset
Valuation -182.74 137.21 123.94
ratio
Leverage 0.00 0.13 0.24
ratio
liquidity ratio is more than one which shows that company is in good
position to pay short term debt obligation and in year 2020 ratio is
more than 2 means that the company can cover it’s current two times
over liabilities.
It gives an idea how efficient a company's management is at using its
assets to generate earnings but the current years ratio is negative.
COMPARISION BETWEEN COMPANIES

If we compare liquidity ratio , d mart has highest and ABFRL has

lowest ratio in the year 2021.
Also D mart has highest return on asset ratio.
Overall ratio analysis says that D mart has good progess compare
to other.
ACCOUNTING PROCEDURES
Hence, accounting procedure of the companies differ from companies to
companies and from sector to sector.
Since we had chosen a similar sector for all companies we assume that
accounting procedure for the mentioned companies might be similar.
So, we have decided to mention all the belongings of the procedure
whether they are in company’s policy or not.
PROCEDURE
1. Sales and use tax

We have many years of experience in providing the Tirespeciality services
allowing us to effectively guide your business to comply with local, state and
federal sales and Use tax requirements.
2. Tax preparation and filling

Our specialist will provide the necessary assistance to your company that involves
understanding. Preparation and filling of annual, quarterly, and monthly payroll,
income tax returns and sales and corporate reporting.
3. Bookkeeping
We can help your company to maintain accurate, complete, and up to date
financial records. In this way, we focus on the regulations, accounting processes,
and other needs for Tire businesses.
4. Invoices and Receipts

The setting of the invoices can be a difficult process to manage for the Tire export
industry. We have expertise in setting up the recurring invoices for our clients that
would effectively take care of this prospect.
5. Receivables Management
We, at Adequate Bookkeeping, perform all the accounting tasks for your
business timely. As a result,
Managing receivable will become very easy and rapid with our services.
6. Inventory Management
We keep a track of inventories with trade deals by using best accounting
software that is tailored for your specific requirement.
7. Management of Capital Cost

Our expert professionals understand the need for capital cost management in
Tire business and provide assistance on this efficiently.
CSR EXPENSES
1) Reliance retail
Reliance ltd spent Rs 114 crore in the fiscal ending march 2021 on
corporate social responsibility(CSR) initiatives including Covid- 19
support, rural transformation, education, health, sports and disaster
response.
According to the company’s latest annual report, Reliance had spent Rs
1022 crore in 2019-20 on CSR initiatives.
Reliance Foundation launched five mission to help India fight the novel
coronavirus crisis. The five mission – Mission Oxygen, Mission COVID
Infra, Mission Anna Seva, Mission Employee Care and Mission Vaccine
Suraksha – aimed at tackling various challenges ranging from the shortage
of medical oxygen to the expansion of the immunization drive.

2) D mart
CSR expenses of year 2019-20
= Actual CSR 17.86
= Prescribed CSR 22.80
Estimated prescribe CSR budget FY 2020-21 = INR 29.509 cr.
Promotion of sports(2019-20) = 1.45 Cr
Grant to isha outreach river program =0.51 Cr
Skill development program = 2.14 Cr
Swachh school abhiyan = 0.34 Cr
Provided grant for mid day meal program = 2.98 Cr
Library program= 1.89 Cr
English for all program =1.00 Cr
Computer-aided learning program=4.56 Cr
Promotion of education =1.90 Cr
Flood relief activities = 0.05 Cr
3) V mart
Project Ujjwal Bhavishya
Project Readvantage-Wings of Words
Project Ekal Vidyalaya
Plaksha University
Project Pankh-Wings of Destiny
Project Lotus Rescue
Project Taal
Project Koshish
4) Aditya birla
The company had planned an outlay of Rs.3.50 CR towards CSR
activities, out of which it managed to spend Rs.3.39 CR.
Details of the CSR expenditure in FY 2019-20

Sector in which project is covered

Education=1,32 CR
Health and sanitation =0.27 CR
Water=0.64 CR
Digitization=0.29 CR
Sustainable livelihood=0.57 CR
Others=0.29 CR
5) Tata trent
CSR expenses of the year 2019-20
=Actual CSR 2.67 CR

=Prescribed CSR 2.70 CR
CSR expenses of the year 2020-21
=Prescribed CSR 4.04 CR
Employability Skills for youth and teachers training=0.66 cr
Entrepreneurship skills for women=0.42 cr
Promotion of education=0.71 cr
School of infrastructure development=0.20 cr
Special coaching for communication skills=0.40 cr
Sponsorship programmer=0.13 cr

A listed company ?
COMPANY A listed company. If yes then where and since how long?
RELIANCE RETAIL Not, listed.
D MART Yes, It was Listed On 21 st March 2017National Stock Exchange of

India Ltd.
The Stock Exchange, Mumbai
V MART Yes, It was Listed On 20 th February 2013MCX Stock Exchange

National Stock Exchange of India Ltd.
The Stock Exchange, Mumbai
ADITYA BIRLA Yes, It was Listed On 4th February2016 The Stock Exchange, Mumbai,
FASHION AND National Stock Exchange of India Ltd.,Uttar Pradesh Exchange Assoc
RETAIL Ltd.,Ludhiana Stock Exchange Assoc. Ltd.,Delhi Stock Exchange Assoc.
Ltd.,Calcutta Stock Exchange Association Ltd.,Bangalore Stock
Exchange Ltd.,Cochin Stock.
TATA TRENT Yes, It was Listed On The Stock Exchange, Mumbai, National Stock
Exchange of India Ltd.,Uttar Pradesh Exchange Assoc Ltd.,Ludhiana
Stock Exchange Assoc. Ltd.,Delhi Stock Exchange Assoc. Ltd.,Calcutta
Stock Exchange Association Ltd.,Bangalore Stock Exchange
Ltd.,Cochin Stock.

RETAIL SECTOR CH 4 MARKETING DEPARTMENT
CHAPTER 4 MARKETING DEPARTMENT

LIST OF PRODUCT AND SERVICES
COMPANY
RELIANCE Its retail outlets offer foods, groceries, apparel, footwear, toys, home
RETAIL improvement products, electronic goods, and farm implements and
inputs. Apart from physical outlets, the company also sells products
on its e-commerce channels.
Retail owned brands under reliance
Business/Brand Product / Brand Logo End Uses

Service
RETAIL
Reliance Retail Reliance Retail Organized

retail
Reliance Fresh Food & Fresh

Grocery vegetables,
Specialty Store grocery,
general and
convenience
merchandise
Reliance Super Mini Grocery,

Hypermarket clothing,
leisure,
beauty and
style,
electronics

and home
merchandise
Reliance Mart Hypermarket Grocery,

clothing,
leisure,
beauty and
style,
electronics,
home
merchandise,
furniture and
jewellery
Reliance Wholesale A wholesale

Market Store store for
business &
bulk needs
Reliance Electronics Computers,

Digital Specialty Store mobiles,
entertainment,
gaming
merchandise
Reliance Solutions for

Digital
Digital Xpress Technology the emerging
entertainment
Specialty Store
and
technology
needs of
Smart phones,

ultra books,
HD
speakers,
music
players, smart
TVs.
Reliance Specialty Store Products and

Digital Xpress for mobility & Services
Mini communication relating to
mobility
needs
through smart
phones,
tablets,
accessories,
peripherals
iStore Exclusive Range of

Apple Store Apple
products like
IPod and
IMac
Reliance Resq Digital Service Services

Center (Guidance,
Installation,
Maintenance
& Repair) for
Digital
products

Reliance Jewellery Fine jewellery

Jewels Specialty Store
Reliance Apparel Men, ladies,

Trends Specialty children
clothing and
accessories
Reliance Footwear Men, ladies,

Footprint Specialty Store children
footwear,
sports,
handbags and
accessories
D Mart D mart (Avenue Supermarts Ltd) is one of the biggest supermarket

chains in India.
D mart provides FMCG, clothing, health and various other products
at affordable prices.
There are various products available on Dmart:
Grocery:
Dals, Pulses, Dry fruits, Cooking oil, Flour, Grains, Rice
and rice products, Masala and spices, Salt/sugar/jaggery
Fruits and vegetables
Dairy and beverages
Packaged food:
Biscuits and cookies, Snacks and farsans, Breakfast cereals,
Chocolates, Ketchup and sauce, Jam and spreads, Pasta and
noodles, Ready to cook, Sweets, Pickels, Healthy food,

Soups, Mukwas
Home and kitchen :
Detergents and fabric cares, Cleaners, Utensil cleaners,
Freshener and repellents, Tissue paper and napkins, Cleaning
tools, Pooja needs, Bed and bath, Cookware and serveware,
Kitchen tools, Home utility, Pet supplies, Shoe care
Personal care:
Skin care, Face care, Hair care, Oral care, Sanitary
napkins, Deos and perfume, Shaving need, Baby care, Diapers and
wipes, Toys and games, School needs
Appliances:
Kitchen appliances, Home appliances, Personal care appliances
Footwear:
Men’s footwear, Women’s footwear
Specials:
Monthly essentials, Value packs, Frozen foods, College bags,
Headphone, Innerwear
V MART V-Mart Retail Ltd retails readymade garments accessories etc. and
is engaged in the business of 'Value Retailing' through the chain of
stores situated at various cities in India. The company operates its
retail stores under the V-Mart brand.
Men and boys: T shirt, casual shirt, formal shirt, jeans, cotton
trouser, kurta pyjama, shervani.
Women and girls: T shirt, jeans, tops, leggings, salwar suits,
jeggings, dresses, kurta, pujama.
Infant: party wear, jeans, tops, frock, night suits, shorts, casual
sets, pyjama.
Home mart : blankets and quilts, bottles and jugs, mugs, dinner
sets, towels, bed sheets, containers, mats.

Foot mart: mens formal shoes, ladies formal shoe, sandals,

floater, floater, sports shoes, nagra, casual sandals.
Aditya birla Aditya Birla Fashion and Retail Limited (ABFRL) is India’s first
billion-dollar pure-play fashion powerhouse with an elegant bouquet
of leading fashion brands and retail formats.
The main product of aditya birla fashion and retail is clothing, but it
has variety of brands under it and these are:
Louis Philippe, Van Heusen, Allen Solly and Peter England
Tata trent Trent is one of the leading players in the branded retail industry in
India.
Trent's flagship concept – Westside offers branded fashion
apparel, footwear and accessories for women, men and children,
along with a wide range of home furnishings & décor.
Trent also operates the Star Bazaar hypermarket chain that
provides customers an array of products that include staple foods
beverages health & beauty products consumer electronics and
household items at the most affordable prices.
NUMBER OF CUSTOMERS
1) Reliance retail
Reliance Retail serves over 100,000 customers every hour, and has the
patronage of more than 156 million registered customers.
2) D mart
D mart has more than million of customers across India
3) V mart
V Mart has more than million customers
ABRFL has more than One Million Registered Users all Over India
5) Tata trent
Trent is one ot major and oldest retail market in India

SPECIFIC DISTRIBUTION CHANNEL

Distribution channels include wholesalers, retailers, distributors, and the Internet.
In a direct distribution channel, the manufacturer sells directly to the consumer.
Indirect channels involve multiple intermediaries before the product ends up in the
hands of the consumer.
Types of channels.
Direct selling;
Selling through intermediaries;
Dual distribution;
Reverse channels.
1) Reliance retail
Distribution channel of Reliance retail provides direct selling to their customers .
B2C business to customer.
2) D mart
Direct selling ( channel of hypermarket ).
3) V mart
Omni distribution channel ( online and offline route).
It is a multi channel distribution ( all channels available to the customer but not
themselves intregrated).
Also an omni distribution channel( all channels available to the customer and are
connected.
5) Tata trent
Direct to customer sales
Market segmentation
Market segmentation is a marketing strategy in which select groups of consumers are
identified so that certain products or product lines can be presented to them in a way that
appeals to their interests.

1) Reliance retail
Reliance retail limited uses a mix of demographic, geographic and psychographic
segmentation variables such as profession, gender, age, income class, behavior, region etc.
Business Segments:
Info graphic Reliance Retail is majorly in the 5 segments:
1. Grocery
2. Connectivity
3. Fashion & Lifestyle
4. Consumer Electronics
5. Petro Retail
For Example – In case of Reliance Retail, Grocery segment of the entity contributes 21% of
the total revenue of the entity and the market growth rate of the segment is around 48%,
Connectivity segment is contributing around 34% of the total revenue and the segment is
growing at 28%.
2) D mart
SEGMENTATION AND TARGETING
Segmentation involves finding out what kinds of consumers with different needs exist. In
the auto market, for example, some consumers demand speed and performance, while others
are much more concerned about roominess and safety. In general, it holds true that ―You
can ‘t be all things to all people, and experience has demonstrated that firms that specialize in
meeting the needs of one group of consumers over another tend to be more profitable.
Several different kinds’ of variables can be used for segmentation: -1.Demographic variables
essentially refer to personal statistics such as income, gender, education, location (rural vs.
urban, East vs. West), ethnicity, and family size. Another basis for segmentation is
behavior . Some consumers are ―brand loyal‖— I.e. they tend to stick with their preferred
brands even when a competing one is on sale.
3) V mart
Demographic = Age, Gender, socio economic , status, religion, occupation,

Marital status, birthdays, locations.

Behavioral = new customers, repeat customers, loyal customers, cart
Abandonment, Reactivated, customer needing attention.
Sources and = sources, occasion based purchases , price conscious ,Devices.

MARKET SEGMENTATION
Division of the total market into smaller, relatively homogeneous groups. The company is
dealing with Consumer Products - goods or services purchased by an ultimate consumer for
personal
GEOGRAPHIC SEGMENTATION: Dividing an overall market into homogeneous
groups on the basis of their locations.
DEMOGRAPHIC SEGMENTATION: Dividing consumer groups according to
characteristics such as sex, age, income, occupation, household size and education etc.
ABRFL have segmented their respective markets in terms of Age and Sex (e.g. Clothing for
Men, Women and Kids) Segmenting by Income and Expenditure patterns.
PSYCHOGRAPHIC SEGMENTATION: Divides a population into groups that have
similar psychological characteristics, values, and lifestyles.
5) Tata trent
Segmentation , targeting and positioning
After research, we found that the Westside seems to be using income based segmentation and
targeting the upper middle and lower upper class of the society. The brand is positioning on a
“fashion at affordable price” plank and as a family store delivering complete shopping
experience. Are they successful in catering to these classes is a different matter altogether.
The product variety that they offer, the prices of the product that they offer, and the kind of
associated people have with the brand is very different from what the company wants. It
seems that, at the time of establishment, the company had very set strategy on what customer
base they wanted to create. But since its inception, the company has started to attract the
customer from other segments also. It seems that the company’s target segment, which was
very clear at the beginning, has become obscure. The reason for this shift is not very clear but
we can speculate that the company become sales driven instead of creating a loyal customer

from upper segment Westside is going to revamp their store. Westside has hired London
based retail consulting agency named flitch to add flare to its stores and to woo the customers
from upper segment.
Positioning strategies
Positioning is a marketing strategy, also referred to as product positioning, which refers
to how a brand wants to be perceived in the mind of customers relative to competing
brands. The objective of a positioning strategy is to establish a single defining
characteristic of a brand in the mind of the consumer.
1) Reliance retail
Reliance retail has itself as a convenience store or neighbourhood store
It is also related itself with freshness in the customers mind
Generally located in small commercial complex close to 3 or 4 big residential area.
2) D mart
Positioning involves implementing our targeting. DMart positioning to itstargeting
customer, middle class by giving discount offers, working women by monthly saving
bazaar and home makers by providing a wide range of food, non-food, fruits and
vegetables far as its competitors like Big bazaar, Easy Day are concerned, they are
premium brands that will cater only to those who are willing to give some extra for the
quality of products and services provided. So the competitors of DMart is so far
unsuccessful in penetrating the markets
3) V mart
V mart positions itself as a global premium retailer outlet
It is positioned as a family store delivering a complete shopping experience
POSITIONING STRATEGY and JUSTIFICATION: STRATEGY:
By using the combination of 2 strategies
1. Positioning by product attributes: A product attribute is a specific feature or benefit of
the product. Positioning in this way focuses on one or two of the product’s best
features/benefits, relative to the competitive offerings.
2. Positioning by corporate identity: It means affiliating the parent brand name with the
newly launched or unaware brand.


Aditya birla fashion and retail has a clear strategy built on strong pillar:
Aspiration brands
Differentiated & innovative products
Deep distribution
Asset light scalable model
Category extension from IW to Athleisure & Activewear
Which will allow ABFRL a strong position in the market.
5) Tata trent
Westside's positioning strategy is focused on building its exclusive brands within the
store, engaging with its strong loyalty base and connecting with customers on digital
mediums.
It caters to the shopper who values not just the product but the total shopping experience
Positioned on the ‘fashion at affordable pricing’ plank.
Promotion tools used

Promotional tools are tactics or activities you plan and execute to persuade consumers
to buy your products or services. ... If you are a specialized seller, find tools other than
price to persuade consumers to buy.
1) Reliance retail
The promotional and advertising strategy in the Reliance Retail marketing strategy is as
follows:
Reliance Retail has invest in many advertising sources ranging both on online and offline.
Their discount offers in clothes and footwears attract a lot of consumers. Big hoardings
can be seen all over the cities. The Reliance Fresh has all time offers going on where their
products are usually on 30-50% discount which is a very eye-catching number to indulge

audiences. They also use print media and simultaneously social media to reach to the
customers.
Since this is a service marketing brand, here are the other three Ps to make it the 7Ps
marketing mix of Reliance Retail.
People:
Reliance being one of the largest employers in the country has around 1,20,000 employees
working for Reliance Retail. This includes talented people who are inclined in sales jobs.
Proper care is taken to make every worker familiar with the product and be expert about
it.
Process:
The main focus of Reliance Retail from beginning was to never be stock out for which it
had to have a very efficient logistics division. Reliance fresh which sells vegetables and
fruits have daily replacement systems where the inventories are rotated throughout the
day. In Reliance Digital they feature one of the largest tech markets not only in terms of
product varieties but also in terms of easy availability which is achieved through
company's connection to main suppliers and rapid distribution system.
Physical Evidence:
Reliance Retail stores have been trying to reach each and corner of the country. Reliance
fresh has been successful in being the daily Retail store for a majority of consumers in
Tier 1 and tier 2 cities. Their presence in fashion retails can be seen from big hoardings in
major streets. The outlets those are chosen for set up are usually big spaces which portray
a display of the store varieties. They usually take multiple floors with multiple retails all
at one stop. Such as Reliance trends, footprints and digital are often clubbed together.
This concludes the marketing mix of Reliance Retail.
2) D mart
Advertising is recognized as an indispensable tool of promotion. It has acquired a lot
ofsignificance in the national and international markets. With the advent of globalization
andliberalization its imperativeness in the Indian retail sector has increased as a result
ofcompetitions, latest technologies, and the rapidly changing consumer lifestyles.
Objectives ofAdvertising:The fundamental objective of advertising is to sell something.

The Major Objectives of advertising are:

– a product, service, or an idea
1.To promote a new product
2. To warn the public against imitation of the
retailer ‘s product.
3. To manage competition in the market.
b. Benefits of Advertisements:
1. Advertisement helps in creating awareness among the customer about the
existence, price, and availability of product.
2. Increases the utility of existing products
3. It educates customer about new product and their diverse uses.
3) V mart
V- Mart promises its consumers the lowest available price. The concept of psychological-
al discounting (Rs. 99, Rs. 49, etc.) is used as promotional tool. V- Mart also caters on
Special Event Pricing (Close to Diwali, Christmas, and New Year etc.). Selling combo-
packs and offering discount to customers. The combo-packs add value to customer.
Through Bundling, they also reduced the price of the products. The efforts of V-Mart
retail business are targeted towards families having total income which can be classified
under the “lower middle” and “middle” income groups. V-Mart follows uniform pricing
policy across their stores in respect of private labels and non-branded products sold by
them. This enhances brand loyalty, encourages customer confidence and results in
operational convenience. In relation to the prices may vary between stores on account of
state-specific taxation and vendor policies.

ABFRL has adopted both ATL (above the line) and BTL (below the line) marketing
strategies to promote its brand in the consumer market.. ABFRL has launched several ad
campaigns and promotional policies with help of electronic, digital, print and social
media platforms.Advertisements are shown on popular television channels, newspapers,
magazines, and hoardings, Twitter, Facebook and YouTube to garner maximum

exposure. ABFRL also offers periodic discounts and gift vouchers to attract further sales
at regular intervals.
5) Tata trent
Westside is very fond of enticing customers with discounts, some of which can run up to
50% the marked price. The company also does a lot of in-house brand promotions, with
space availability for some formidable international labels. Westside is also fond of tying
up with some of the renowned and reputed designers. This gives customers more
confidence to do business with Westside. There is also the use of membership cards
specifically their Club west card membership that is used for customer retention.The
company uses theme-based stores such as Westside Woman that is located in Shalimar
Bagh. In addition to all these, Westside does run advertisement campaigns. The company
is credited for increasing its customer base through the addition of international brands
within its basket. These include Vera Moda products, U.S. Polo ASSN and Chicco
among others.
Pricing methods
Retail pricing is a core aspect of any business that sells products to customers. ...
However, generally speaking, the retail price you set for any given item must include
the cost of that item plus any markups you make in order to gain a profit from selling
that item.
1) Reliance retail
It has an aggressive pricing strategy and offers to sell their products with discounts. It
never sells their products at the usual mrp rates. It targets the middle class people and
sets the price as per their capacity. Reliance is a store whose product's price can be
accepted by all groups of people.
2) D mart
DMart deeply discounts its merchandise and offers products at less than competitive
prices. Thanks to this strategy, it has succeeded in creating an image as a low-cost retailer
and has attracted customers who are price sensitive.
The company prides itself on being able to provide affordable prices to its customers
regardless of whether they live in urban areas or rural areas.

Its pricing is usually less than the Maximum Retail Price (MRP) except for vegetables,
fruits, and medicines. During festival seasons, these low prices make customers buy
products in bulk quantities which results in a huge volume of sale.
The pricing strategy of Dmart is the major reason why its supermarkets’ chain has been
one of the most successfully operated entities in the country
Education, location (rural vs. urban, East vs. West), ethnicity, and family size.
3) V mart
Affordable pricing is the key to success
We will try to keep our average selling price almost neutral or on the lower side, says Lalit
Agarwal, CMD, V-Mart Retail.
Pricing methods.
Demand based pricing
Cast based pricing
Perceived value pricing
Psychological based pricing
ABFRL has targeted upper-middle-class section of society as its target customer that puts
it on us on quality and style. It has set a high benchmark in the retail industry as its
policies have resulted in an increase in footfalls. ABFRL has adopted a premium
pricing policy as it has been able to project itself as a high-end brand that deals in only
qualitative products.Its customers are willing to spend premium prices for premium
products. Shoppers Stop has also adopted a promotional pricing policy and offers
incentives like summer and winter sale to increase its customer base as well as sales
volumes in order to garner larger revenue figures.
5) Tata trent
The pricing strategy and decisions are all in consistency with the marketing strategy as
well as in accordance with the target market. The company has a belief in the
democratization of services so as to charge fair prices. As a consumer, you are guaranteed

value for your money, especially because you can always buy the brand of your choice
from the entity. Such a pricing strategy has helped Westside to augment its sales margin.
The company has been able to do a lot of price variations on its products in the near past.
Such price variations were done with the aim of tapping all the market segments and
customer groups, something it has successfully been able to achieve. In its pricing, below
are some of the types used:
Value pricing
Image pricing
Promotional discounts
Product bundling pricing
Seasonal pricing
Product-form pricing
With such a strategy, 11% of Westside customers are very satisfied with the prices, 44% satisfied,
28% moderately satisfied, and only 16 % and 1% are dissatisfied and very dissatisfied
respectively
CRM practices
The Importance of CRM in the Retail Sector [And How it Works] CRM stands for Customer
Relationship Management. With a powerful CRM system and a proactive approach, you can
gather information about your customer base and use the data to sell more, market better, and
grow your business effectively
1) Reliance retail
CRM is a comprehensive strategy & process of acquiring & retaining customers to
create superior value for the company as well as the customers.
CRM policy of reliance mart can be divided into four parts, namely;
1. Customer loyalty
2. Customer retention
3. Customer communication
4. Customer gratification

2) D mart
1. Setting up an image of an DISCOUNT STORE:
Nowadays people get more attract towards discount stores .D-mart is retail store
which comes with the discount rate of product.
They give discount on all the daily usage product. Because of this customer’s get
automatically attract towards them.
2. Offers Value for money:
Provides a lot of offers:
Some for a specific period.
Some throughout the year.
3. TARGET GROUP:
Value conscious
Upper\lower /middle income customers
3) V mart
The key to build lasting customer relationship is to create superior customer value and
satisfaction. Satisfied customers are more likely to be a loyal customer and to give the
company a larger share of their business.
Customer Value: Customer value is defined as the ratio between the customers’
perceived benefits and the resources used to obtain those benefits. Customer value is the
satisfaction the customer experiences (or expects to experience) by taking a given action
relative to the cost of that action. Customers often face a bewildering array of products
and services from which to choose. Customer value can be examined at different levels.
At a low level, customer value can be viewed as the attributes of a product that a
customer perceives to receive value from. At a higher level, customer value can be
viewed as the emotional payoff and achievement of a goal or desire. When customers
derive value from a product, they derive value from the attributes of the product as well
as from the attribute performance and the consequence of achieving desired goals from
the use of the product

Customer Satisfaction: Customer satisfaction is the perception of individuals of the

performance of the product or service in relation to their expectations. Customer
satisfaction depends on the products perceived performance relative to a buyer
expectation. If the performance of the product falls short of expectations, the customer is
dissatisfied. If performance matches expectations, the customer is satisfied. If
performance exceeds expectations, the customer is highly satisfied or delighted. Highly
satisfied customers make repeat purchases and tell others about their good experiences
with the product.
Creating customer loyalty and retention: Every business should focus on building
customer loyalty and retention. These two important concepts can help to increase
revenue over the course of many years. Loyalty will increase order totals while retention
lowers marketing and acquisition costs. Good customer relationship management creates
customer delight. In turn, delighted customers remain loyal and talk favorable to others
about the company and its products. Thus the aim of customer relationship management
is to create not just customer satisfaction, but customer delight.
Loyalty points & schemes

Our CRM give you the ability to provide your customers with loyalty schemes, bonus
schemes and discount vouchers. With our CRM you can configure loyalty points
earned, loyalty points spent and the value of a point when redeeming. Creating
loyalty schemes can be a great way of increasing customer spend and increasing the
rate of repeat business.
Data capture & analysis

Our fashion retail CRM solution utilizes the power of data and gives you easy access
to vital data. This includes a easy to use search facility where you can view customer
data, purchase history, spending trends and more. All our CRM data is instantly
accessible your POS.

5) Tata trent
CRM initiatives
CRM Benefits come hand in hand with First Citizen program:
•Customers gain reward points each time they shop at Shoppers’ Stop stores or
shoppersstop.com •Exclusive benefits & privileges
•Exclusive offers on purchase
•Updates on various products at Shoppers’ Stop
•Exclusive cash counters which help customers to spend more time shopping
than waiting in a queue.
List of product exported and in which country

1) Reliance retail
Jio Chat, the instant messaging app from Jio is now available across nine
countries, including India. Customers in Canada, USA, UK, UAE, South
Africa, Singapore, Australia and China can now download Jio Chat
Mango = UAE,Bangladesh,Saudi Arabia And Nepali
.
2) D mart
Paper Cutting Knives = Sri-Lanka ( Colombo )
Tea Leaf Cutting machine = Kenya
Dehydarted Food = Philiphines ( Manila )
3) V mart
V Mart is not indulged in Exporting Activities.

Aditya Birla is not indulged in exporting goods but they have their retail clothing
store all over the world.
5) Tata trent

Trent has many national stores as Westside and zudio all over the India but they do
not have any international stores and any exporting history.

RETAIL SECTOR CH 5 HUMAN RESOURCE MANAGEMENT
CHAPTER 5 HUMAN RESOURCES MANAGEMENT
Recruitment and selection process

Recruitment is the process of finding candidates for the vacant position and
encouraging them to apply for it. Selection means choosing the best candidate
from the pool of applicants and offering them the job. Recruitment is a
positive process aimed at attracting more and more job seekers to apply
1) Reliance retail
The candidates who have got minimum 60% aggregate over

all eight semester are eligible for the recruitment of Reliance
Company.
Selection procedure of Reliance Company consists of 3
processes. They are,
i. Written test (Aptitude)
ii. Technical written test
iii. Technical and HR interview.
Candidate type required
Engineers (graduates/post graduates) of Chemical /
Mechanical / Electrical / Instrumentation / Civil /
Production / Industrial Engineering.
Written test (Aptitude)

In written test the number of questions are 75 and time
limit for those questions are 35minutes. The questions are
from several topics like ratio, simple logics, comparisons,
analogy etc. The cut off marks for this round is 60%.
Technical written test
In this round number of questions are 50 and time limit are
25 minutes. Technical questions are from electronics,
networking subject. One has to be strong in his/her subjects
to clear this round. For this round the cut off marks is 50%.
Technical and HR interview

After clearing both written test the final round is technical
and HR interview. It will take 1 hour and based on
National merit test. In this round some technical’s questions
will be asked and in HR round the questions will be asked
about the company, projects, hobbies etc. Candidates are
required to produce original mark sheets/ certificates for
verification during Interviews.
2) D mart

Apply Online for Latest DMart Job Openings at DMart

Career Page. Applicants must be a qualified relevant exam
for DMart Vacancy 2021. DMart invites online applications
for various positions like Manager, Assistant Manager,
Store Manager, Salesmen, Area Manager, Assistant,
Accountant, etc. If you are looking for a good private job
can apply for DMart Jobs on or before the last date. All
freshers / experienced candidates are eligible to enroll their
names in DMart Job Portal. Here you can easily explore
current job openings.
DMart Recruitment process will over based on their skills,
experience etc. If want to explore more Dmart job
opportunity may visit the link given below. Aspirants must
have the desired qualifications like Graduation, Post
Graduation, MBA, M.Com, CA / ICWA, 12th Class, 10th
Class etc. DMart Career openings only for eligible
contenders. Our team will inform about upcoming and
current job openings in DMart company
Selection Process:
The selection of the candidates would be done through
a Walkin / written test / HR Interview/ Technical Interview.
Steps to Apply for DMart Supermarket Job vacancy 2021
The direct link of DMart Recruitment 2021 given below. If
you decided to apply for the latest private jobs in DMart
can refer to this page carefully. Please submit complete
information in the online form and the company HR will
contact you.
Open DMart Career Page that is www.dmartindia.com

Search for a vacant post using keywords or location or
skills etc.
Read eligibility norms and check their status.
After that click on Apply button, you will be redirected to
log-in page.
Here you need to provide login information like your
username and password.
If you not yet registered then click “Create an account” to
apply for DMart career opportunities.
Fill in their details carefully and upload bio-data.
Finally, take a printout of the application with a registration
number
3) V mart
Vmart Recruitment 2021 – Selection Process based on
interview
How to Apply :-

1..Candidate Must have To Read Official Notification

Carefully from Official Website
2. If it is an Online Vacancy Than Click To Below

Given Link or Visit the Official website.
3. Now Register Yourself and Then Log In then fill

your all details like personal details, education, and
fees.
4.Don’t Forget to upload the correct Photograph and

Signature (Before reading Instructions)
5.If it is an offline vacancy then fill the form carefully

and attach your all documents.
6.Now send it to the given address from Normal or

Speed Post.
7.Now Keep Your Eyes on This Website for Admit

Card & Exam Date Update.
8.Thanks, It’s Done Now.
9.If Still You Facing Any Problem Than Comment On

Below Given Post.
Recruitment
1. Recruitment Planning
- Manpower Planning
- Sourcing of candidates: Through NGO?s and Campuses
- Tracking & facilitation of recruitment channels
2. Selection Process
- Final Interview (F2F/ on Call)
3. Offer Rollout
- Document Collection, Reference Check
- Issue offer letter
Onboarding
STEP-1
- Initiate Onboarding /joining process for all new joinees
- Dossier Checklist
- Verify Mandatory Documents

- Bank account opening (for exceptions within 2 days

from DOJ)
- Issue ESIC card
STEP 1 (Extension)
- In case of multi city/multi state span?s, HR executive /
Top 30 SPO / DM Spoc to support the AHR in facilitation.
AHR to verify the same.
STEP 2
- Validate all new joinee's dossier & send to respective
stores post on boarding
- Share the joining details to the Zonal team
for employee’ssystem hiring
STEP 4
- Coordinate with the zone for issue of ID cards
- Issue appointment letters
5) Tata Trent
Recruitment is the process of locating and encouraging
potential applicants to apply for existing or anticipated job
openings.
Recruitment is broadly classified into two type
Internal Recruitment = promotion, transfer, retired manager,
recall from long leave, internal advertisement
External Recruitment = management consultant,
advertisement, management institute, recommendation,
deputation personnel.
Now in Selection process of picking individuals who have
relevant qualifications to fill jobs in an organization.
Selection is much more than just choosing the best candidate.
It is an attempt to strike a happy balance between what the
applicant can and wants to do and what the organization
requires.
Staircase of selection
Step 1 job analysis
Step 2 initial screening
Step 3 application blank
Step 4 tests
Step 5 interview1
Step 6 reference check
Step 7 medical check
Step 8 interview 2
Step 9 job offer
selection test
performance test, personality test, apitute test,interest test,
intelligence test, projective test, g k test, perception test

Number of employees
1) Reliance retail : 139000
2) D mart : 7713+ permanent employees
33597 hired on contract 1 basis
3) V mart : 7000+
4) Aditya birla : 25000+
5) Tata trent : 7271+
Training methodology/ approach

The training methodology deals with the methods aimed to design and
implement training. It must be separated from the “method” because it can be
defined as a body of practices, procedures and rules used by those who work
following a “discipline”
1) Reliance retail
To address the training and development needs in the organization, a

proper intervention strategy has to develop. Various training and
development strategies are appropriate for the company to address
the needs and help equip the employees and prepare them for their
job better at the company. Thus, the techniques listed below are the
most effective options to fit the Reliance Communication Lt
employee’s with transferable skills and accommodate different
learning environment.
Computer based training technique
Class or instructor training
Training technique
Interactive
Hands on training
Online based
Method
Training evaluation
Test retest metdod
In conclusion, Reliance communication training and development

needs assessment indicates that the company needs to implement
various training and development strategies to utilize its human
resource effectively.
2) D mart
Avenue supermarket limited work is very nice culture, and their

manager and officers get the training in every department with
the process and guide .
Additionally, the fact is that different people learn in different
ways. Therefore you will want to leverage multiple training

methods in order communicate retail skills and to get the best

training result in d mart.
1. Checklist
2. Reading and workbooks
3. Job shadowing/observation
4. Role playing
5. On line course
6. Webinars
7. Classroom training
8. Training videos
9. Social network
10. On the job
3) V mart.
V mart, one of the country's leading retail chains for the masses, recently
engaged Medha to conduct a training program for its entry level sales
staff. To further develop our relationships with leading employers in the
region, and build a deeper understanding of the labor market conditions,
we conducted six-day workshops for the Customer Service Associates
(CSA) at four V-Mart outlets across the region.
We are looking to expand our relationship with V-Mart, and work with
more employers to further develop their workforce.
4) Aditya birla
Twice a year, managers have development discussions with employees on
their learning needs to ace the current job prole and prepare them for future roles.
These identied needs are analysed at the organisational level and addressed through an
annual learning calendar. The content of each learning programme is ratied and
contextualised to the business needs by select members of senior leadership.
Programmes are facilitated by well-equipped trainers and followed by a manager-
supported action plan which helps the learner in applying new learnings at the
workplace. These learning offerings are supplemented by ABG's corporate university,
Gyanodaya, which is a state-of-the-art facility and drives global standards in
managerial and leadership development.
At ABFRL, we have deployed the Aditya Birla Group's talent management
framework and have customised it with respect to assessment and development. The
approach consists of the following steps:
Current supply of talent by completing potential assessments of employees by
the manager based on standardised questionnaires. A potential rating (A, B, or
C) is generated at the end of the assessment. This is reviewed and approved

by a Skip level manager. This gets further ratied by the designated talent
council.
Succession planning discussions are based on the talent assessment process
for all roles in Senior Management
Development Interventions are designed for top talent
Career moves are discussed and accelerated through the Talent Council
process
We have a robust Internal Job Posting policy – 'TOE policy' where all job openings
are posted on the HR portal for employees to avail and apply
5) Tata trent
Trent Limited has adopted the Tata Code of conduct (Tata CoC) which serves
as a guide on the values, ethics and business principles to be followed. It is a
set of 25 principles which enshrine the human rights principles, adherence to
labour standards, commitment towards environment protection and anti-
corruption.
1. National Interest
2. Use of Tata Brand
3. Financial reporting and records
4 .Group policies
5. Competition
6 .Shareholders
7 .Equal- opportunities employer
8 .Ethical conduct
9. Gifts and Donations
10. Regulatory compliance
11.Government agencies
12. Concurrent employment
13. Political non- alignment
14. Conflict of Interest
15. Health, safety and environment
16. Security transactions and confidential information
17. Quality of products and services
18. Protecting company asset
19. Corporate citizenship
20. Citizenship
21. Corporation of Tata companies
22 Integrity of data furnished
23. Public representation of the company and the Group
24. Reporting concerns

Employee safety mechanisms

Safety of workers refers to the provision of a safe environment, safe
equipment and safe procedures in the workplace in order to ensure workers'
health and safety. Safety of workers may also be known as worker safety or
occupational health and safety.
1) Reliance retail
“Safety of person overrides all the production targets.” Is the health,
safety and environmental policy of reliance.
Reliance believes that all injuries, occupational illnesses as well as
safety and environment incidents are preventable.
Reliance shall strive to be a leader in the field of management of
health, safety and environment.
Reliance is commited to:
Conducts all the activities in such a manner as to avoid harm to
employees, contractors and the community.
Promotes occupational health of its employees and contractors.
Improves continuously its environment practices and performances.
Minimize adverse impact on environment and risk to the community
that arise due to its operations and during transport and distribution of
its goods.
Comply with all statutory requirements concerning health, safety and
environment.
Create a culture of learning and practicing health, safety and
environment systems , procedures and practices among all its
employees and contractores.
2) D mart
D mart says “safety also in stock”
All employees must know their rights and responsibilities regarding
their safety and health at work
.• They should be aware of the general laws applicable to them.
• All employees have entitlement to rest breaks and paid vacations

• If you’re off sick from work and anxious about your job, you’ll find
out practical information on what can be done• In the case of
corporations that produce large items the health and safety at work for
their staff may involve the right foot gear, shades, ear protectors and
other protecting appear.
• Safety and health at work for those employed by a legal company or
accounting company would involve confidentiality, and cover against
pissed off clients.
.• Health and safety at work for those in the medical field involves
proper disposal ofdangerous waste, ensuring to sterilize areas after
patients have used them and consistent private cleanliness to avoid
spreading contagions.
3) V mart
V mart safety management process
Management is responsible for the safety. The safety responsibility lies on
the shoulders of all levels of management.
Following steps are involved in safety programmer:
(a) Formulation of safety policy.
(b) Establishment of safety programmer.
(c) Setting up of safety programmer.
(d) Implementation of safety policy –
(i) Safety education
(ii) Safety training
(iii) Arrangement of safety devices
(iv) Records of accidents.
(e) Review of safety policy – In safety planning and programming the
following principles are fundamental –
(i) Safety is primarily the legal and moral obligation of employer.
(ii) Cooperation is the moral obligation of each employee in safety
programmer.
(iii) Labour organization must cooperate in prevention of accidents.
(iv) Accidents can be controlled but cannot be reduced to zero.
4) Aditya birla

SAFETY POLICY
The Aditya Birla Fashion and Retail firmly believes that Safety is an
essential and integral part of its business operations. We have firm
conviction that accidents and risk to health are preventable through
continual improvement in the working environment and the
compliance to relevant statutory requirements.
Aditya Birla Fashion and Retail Limited is committed that;
Conduct our operations with the utmost regards to Safety of our
stakeholders.
Comply with all applicable Safety norms, regulatory and other
requirements and conduct regular audit for continuous
improvement.
Support & commit the resources necessary to ensure
adherence/ compliance various standards under relevant
statutes.
Extend required organizational support & provide facilities for
imparting relevant Training and Motivation to encourage
involvement of its Employees, on-site contractors, customers
and suppliers for implementation of this Safety and
Occupational Health policy and maintaining safe & eco-
friendly business operations.
Ensure Continual Improvement of Safety management system
through periodic review of its policy, objectives & targets for
relevance, changing conditions & new information
Every employee working for Aditya Birla Fashion and Retail Limited
shall be responsible for promoting this policy
5) Tata trent
The health and safety at Trent ( Westside)
Provide a safe place of work
Provide safe equipment and machinery
Provide adequate workplace facilities for staff welfare
Promote competent people to help you with your health and safety
duties
Perform risk assessments (this should be an ongoing process)

Create a health and safety policy for your business if you employ five
or more staff members
Take reasonable action to manage risks (insufficient funding is not an
acceptable reason not to eliminate known risks)
Consult your staff, discussing health and safety relating to the work
they do and how their behaviour can control risks
Provide clear instructions, information, supervision and adequate
training for all employees
Establish first aid procedures, appoint a first-aider and maintain a first
aid box
Display the health and safety law poster
Get employer’s liability insurance from an FCA authorised insurer
Specific HR policies
Human resource policies are continuing guidelines on the approach of which
an organization intends to adopt in managing its people. They therefore serve
as a reference point when human resources management practices are being
developed or when decisions are being made about an organization's
workforce.
1) Reliance retail
KEY HUMAN RESOURCE ACTIVITIES OF RELIANCE
Main HR process areas
Manpower planning
Recruitment and staffing
Human resource development
Compensation and benefits
Leadership development
2) D mart
HR policies are the framework and guidelines by which the employees of
an organization are managed. HR policies in india truly striking a balance
between safeguarding its employees and the company’s interest and vision
Recruitment
Wages and salary
Performance appraisal
Training and development
Promotion and transfer
Retail union

3) V mart
The purpose of hr policy to simply manage employees in a productive
manner.
Employment contracts
Employees salary
Employee provident fund
Leave policy
Dress code policy
Awards and recodnitional policy
Communication policy
Performance management and appraisal
This helps in protecting the company in the long run.
4) Aditya birla
Recruitment policy
360 degree appraisal
Training / talent management
Recognition
Benefits
Happiness at work
Some of implementations were bought bymr.k.m.birla himself and
were later carried on by the organization’s hr department.
5) Tata trent
Tata has rolled out a new HR policy that enables its employees from the
LGBTQ+(lesbian, gay, bisexual, transgender, questioning and related
communities) to declare who their partners are avail all HR benefits
permissible under law .
Leave and time off benefit policy
Training and development
Meal and break periods policy
Timekeeping and pay policy
Safety and health policy

Employee conduct, attendance and punctuality policy

Communication policy
Maternity and paternity leave policy
Performance appraisal process

Forming part of an organisation's overall performance management system,
the performance appraisal can be defined as the process of identifying,
evaluating and developing the work performance of employees to help
achieve the goals and objectives of the organisation
1) Reliance retail
Reliance retail has unique step to conduct self appraisal first and
part appraiser if required in the process. Only after getting
confirmation from the supervisors’s supervisor the normalization
process brgins:
objectives of performance appraisal
established job expectations
design an appraisal programme
appraise performance
performance interview
archive appraisal data
use appraisal data for appropriate purposes
2) D mart
D mart follows the appraisal process of 360 degree appraisal methods
This appraisal method has five integral components like:
Self-appraisals
Self-appraisals offer employees a chance to look back at their performance and
understand their strengths and weaknesses. However, if self-appraisals are
performed without structured forms or formal procedures, it can become lenient,
fickle, and biased.

Managerial reviews
Performance reviews done by managers are a part of the traditional and basic
form of appraisals. These reviews must include individual employee ratings
awarded by supervisors as well as the evaluation of a team or program done by
senior managers.
Peer reviews
As hierarchies move out of the organizational picture, coworkers get a unique
perspective on the employee’s performance making them the most relevant
evaluator. These reviews help determine an employee’s ability to work well with
the team, take up initiatives, and be a reliable contributor. However, friendship or
animosity between peers may end up distorting the final evaluation results.
Subordinates Appraising manager (SAM)
This upward appraisal component of the 360-degree feedback is a delicate and
significant step. Reportees tend to have the most unique perspective from a
managerial point of view. However, reluctance or fear of retribution can skew
appraisal results.
Customer or client reviews
The client component of this phase can include either internal customers such as
users of product within the organization or external customers who are not a part
of the company but interact with this specific employee on a regular basis.
Customer reviews can evaluate the output of an employee better, however, these
external users often do not see the impact of processes or policies on an
employee’s output.
This process helps employee to Increase the individual’s awareness of how
they perform and the impact it has on other stakeholders
3) V mart
The purpose of the study was to evaluate the best performance
appraisal method which is most suited in V Mart retail limited by
doing a comparison between the two methods adopted by the company
i.e. ranking method in low level management and middle level
management and 360 degree method at top level management, so to
find which is the efficient method from the two methods.

The starting point for the PA process is identifying specific

performance goals. An appraisal system probably cannot effectively
serve desired purpose, so management should select the specific goals
it believes to be most important and realistically achievable. Too many
performance appraisal system fail because management expects too
much from one methods and does not determine specifically what if
wants the system to accomplish. The next step in this on going
performance expectations to those concerned.
Then the work is performed and the supervisor appraises the
performances. At the end of the appraisal period, the appraiser and the
employees together review work performance and evaluate it against
standards, determines reasons for deficiencies, and develops a plan to
correct the problems. At this meeting, goals are set for the next
evaluation periods, and the cycle repeats.
4) Aditya birla
Employee Performance management includes planning work and
setting expectations, developing the capacity to perform, continuously
monitoring performance and evaluating it
SYSTEM of Performance Appraisal –
Establish Performance Standard.
Communicate standard & expectation to employees.
Measure actual performance, by following instructions.
Adjust actual performance due to environment influence.
Compare actual performance with set standards & find out deviations.
Suggest changes in job analysis & standards if necessary.
Follow up.
5) Tata trent
Step-by-Step Guide to the Performance Appraisal Process of Westside
or trent.
1. Inform the staff member of the performance appraisal period and that
he/she will soon be receiving a Performance and Staff Development Plan
(“Performance Plan”).

2. Ask the staff member to complete a Performance and Staff

Development Program Self Appraisal Worksheet [Word] and give it to
you either at the appraisal meeting or before you complete the appraisal.
If he/she doesn’t have access to a computer to download the form, print it
from your computer.
3. Tell the staff member which key 3–5 competencies you’ll address in
his/her Performance Plan. (See the Performance and Staff Development
Plan or Guidelines Booklet for definitions of the competencies). Ask
him/her to address the identified competencies in the Self-Appraisal
Worksheet.
4. Collect all performance documentation for the staff member for the
current appraisal cycle. This might include: notes to the file about the
staff member’s performance, commendations, and other compliments
received; written summaries of discussions with the staff member about
performance; notes regarding oral warnings; written warnings; and
probation documents.
5. Review a copy of the previous year’s Performance and Staff
Development Plan. Review the goals, responsibilities, and projects
assigned to the staff member for the current cycle. Also, review any
changes made to the initial goals, responsibilities and/or projects
assigned. Review the staff member’s most recent Self-Appraisal
Worksheet.
6. Download the Performance and Staff Development Plan for the staff
member. You may use abbreviated versions of the Performance and Staff
Development Plan: Memorandum Template [Word], and Letter Template
[Word], Short Form [Word].
7. Complete the sections for Staff Member’s and Supervisor’s
Information. Make sure to include the correct Penn ID number for both
the staff member and supervisor.
8. Describe the key goals, projects and/or responsibilities the staff
member had for this appraisal cycle. Comment on the performance results
obtained for each goal and provide examples of results achieved.

9. Set goals, projects and/or responsibilities for the next appraisal cycle.
Remember to describe in detail the expected results and time frames
using the SMARTS criteria. Effective goals should be Specific,
Measurable, Achievable, Results Focused, Time Bound, and a Stretch.
(See the Guidelines Booklet for more details on the SMARTS criteria.)
Also, list the key competencies the staff member should further develop
in the next appraisal cycle.
10. Give feedback on 3–5 key competencies that are vital to the staff
member’s success in the current position and/or will enhance his/her
professional development. Be sure to give feedback on the competencies
you told the staff member you would address in the Performance Plan.
Review the definition of each key competency (see the Performance and
Staff Development Plan or Guidelines Booklet). Discuss in detail how the
staff member demonstrates the competency using supporting examples.
Also, provide feedback on how the staff member can further develop each
competency and methods that can be used to enhance the competency,
e.g., training, work assignments, project team participation.You do not
have to give feedback on all of the competencies.
11. Review the definitions in the Summary of Performance Section on
page one of the appraisal. Based on the performance results achieved,
check one definition that best describes the staff member’s overall
performance.
12. Review the appraisal with your supervisor or manager, if necessary.
Meet with the staff member to discuss the appraisal. Finalize the
appraisal, making changes if needed. Secure the appropriate signatures.
13. Give a copy of the finalized appraisal to the staff member. Keep a copy
of the appraisal for the departmental files.
14. Forward the appraisal to the appropriate person in your school/center
or to the Division of Human Resources/Staff and Labor Relations, in
accordance with your school or center’s guidelines.

Grievance handling procedure

Grievance handling is the management of employee dissatisfaction or
complaints (e.g. favouritism, workplace harassment, or wage cuts). By establishing
formal grievance handling procedures, you provide a safe environment for your
employees to raise their concerns.
1) Reliance retail
Grievance Management
The clear framework of our grievance handling mechanism ensures
quick redressing of stakeholders’ grievances related to policies.
Grievance Handling Mechanism
Reliance retail appointed M/s. KFin Technologies Private Limited
(KFinTech) (earlier known as Karvy Fintech Private Limited) to
discharge investor service functions on behalf of the company.
KFinTech, an ISO 9002 Certified Registrar and Transfer Agent, is the
largest registrar in India with a vast number of Investor Service
Centres across the country. It is entrusted with handling all share
related matters including transmission, transposition, nomination,
dividend, change of name / address / signature, registration of mandate
/ Power of Attorney, replacement / split / consolidation of share
certificate / demat / remat of shares, issue of duplicate certificates, etc.
We have outlined a framework to ensure a smooth and transparent
procedure for interacting with our investors. Our values exude in all
our interaction and are enshrined by the principles of corporate
governance at Reliance.
2) D mart
Grievance refers to the employee's dissatisfaction with company's
work policy and conditions because of an alleged violation of law.
Get faster resolution with our step by step process for your DMart
Complaint and handling of consumer issues, making complaining
simpler for everyone.
Step 1 stay calm & don’t take personally.
Step 2 resolve their problem, not yours,

Step 3 focus on solution

Step 4 follow up with short TAT (Turn Around time)
Step 5 educate your customer
Step 6 satisfy the customer
3) V mart
Grievance Redressal. Any grievances relating to the shipping of the
merchandise can be directed by you to the grievance officer of V-Mart
12 Steps to Help With Customer Complaints
Put Your Emotions Aside.
Research the Situation.
Don't Challenge Their Complaint.
Give Them the Benefit of the Doubt.
Really Listen and Offer Support.
Implement a Resolution Process.
Be Flexible.
Thank Them.
Apologizes.
Follow up the customer
Don’t dwell the situation
4) Aditya birla
The Aditya Birla Group Values of Integrity, Commitment, Passion,
Seamlessness, and Speed are the procedure for handling a complaint
is as given below:
Steps 1 – Informal approach
Step 2 – A formal meeting with the employee
Step 3 – Grievance investigation
Step 4 - Grievance outcome
Step 5 – Grievance appeal
5) Tata trent
T he co mp a n y ha s an i n fo r ma l, o n l i ne g r ie va nc e
r e so lut io n pr o ce s s ca l le d ‘ S AM AD H AN ’ .

G r ie va nc e R e d r e s s a l P r o c e du r e :
The Grievance Procedure aims at settlement of grievances of
permanent employees, other than supervisors and fresh employees on
probation, in the time and at the lowest possible level. It is a three
possible shortest stage procedure with an appropriate grievance form
for each stage.
Individual grievances and complaints shall not be discussed at any
level other than that specified in this procedure except that, if the Union so
desires, such cases maybe put up for discussion at the Central Works Committee.
Policy matters and their interpretation shall not be discussed at any level except
with the top management. The Union, however, can take up such
matters at the Central Works Committee.
Representations for the redressal of grievances from employe
es to the various authorities either directly or through the Union,
when their cases are pending with any Works Committee, are not
conducive to the working of those committees. Hence, no representation will be
entertained for discussion at any level of the management if the case is
already referred to and pending with any Works Committee, until the
same is either disposed of or withdrawn from the Works Committee.
Employee feedback mechanism

Feedback can help employees and the organization constantly get better at
what they do. Employee feedback is an integral part of the employee
experience process and a mechanism that will increasingly help employees
get better at their job and for the organization to develop a better workplace
culture.
Types of Employee Feedback Survey

1. 360-degree feedback
2. Continuous feedback mechanism
3. Employee performance evaluation

Employee Feedback Best Practices

1. Trust makes feedback receptive:
2. Have an agenda:
3. Build a culture of transparency
4. Ask and not simply tell:
5. Stay Focused
6. Don’t Write Leading Questions
7. Don’t Use Double-Barrelled Questions
8. Do Tell Your Employees the Results – Even If It Isn’t Easy
9. Field More Than Once a Year
1) Reliance retail
Reliance retail reviews by 4042 employed in current year
2) D mart
D Mart Reviews by 1,469 Employees
3) V mart
V mart is review by 839 employees
4) Aditya birla
ABFRL is review by 135 employees
5) Tata trent
Tata trent is review by 633 employes

RETAIL SECTOR [CH 6 SERVICE SECTOR]
Chapter 6: SERVICE DEPARTMENT
1) Reliance retail
Core services
Reliance retail has forged strong and enduring bonds with millions of consumers by
providing them unlimited choice, outstanding value proposition, superior quality and
unmatched shopping experience across all its stores. With the three core promises of
Fresh Hamesha, Available Hamesha and Savings Hamesha, Reliance Fresh is a one-
stop shop for fresh shopping, fresh savings and fresh happiness.
Supplementary service
Supplementary services, supporting, or enhancing include safekeeping, consultation,
expectations, and hospitality. On the other hand, facilitating supplementary services
include payment, billing, order-taking, and information.
Role of employees
• Sales Associate. With revenue as your main priority, hiring a sales associate is a
great first role to fill for your scaling business cashier.
• Customer Service Representative.
• Visual Merchandiser
• Buyer
• Store Manager.
• Assistant Store Manager
• Inventory Control Specialist
Equipments used
Reliance retail store need some basic equipments this includes:
Computer
Barcode scanner
Labeler
Tagging gun
Security scanner
Cleaning stuffs
Distribution channel used : Direct selling
Service process/ blueprint

Customer service in a retail store can be broken down into three categories: in-store
assistance, transaction processing and handling complaints.

Quality maintenance
All supplies must be matched with the purchase order of the customers. All purchases
must be matched with the purchase order of the business firms. The store keeper must
be very careful in respect of storage of the stock. He must make sure that there should
not be any wastage of the store items.
Specific operation policies

Store policies
These are the broad guidelines that outline the general practices to be followed by all
employees to achieve your goals. Take time to think these various details through,
then schedule times for each task to be done and who is to do it. Policies are more
than daily procedures and work rules; they're a road map for success.
Hours
Retail businesses have two kinds of hours: business hours and store hours. The
business hours include the many tasks that need to be done besides selling—
receiving, preparing and tagging merchandise, cleaning and facing shelves, freshening
displays, counting the cash in the cash drawer, ordering new merchandise, checking
on special orders, notifying customers of the status of their purchases, returning
damaged goods, recording markdowns, answering the phone, and a multitude of other
invisible, but necessary, tasks—that you usually can’t accomplish during store hours.
Customer service policies.

How do you want returns and exchanges handled? Will you offer gift-wrapping?
What about alterations? Deliveries and special orders? Customer service can be as
simple as saying hello to customers as soon as they step through your doors. Your
employees are the front line of customer service. Set your policies in writing and
make sure everyone understands how you expect your business to be represented.
Service pricing
Expense ratio
Physical evidence used

location design, equipment used, air quality, lighting, noise, music, employee dress
code, parking situation, colors, cutlery, furniture, billing paper, and business card
cardstock these are the physical evidence reliance retail uses
2) D mart
Core services
D mart’s core service is to offer a customer a wide range of basic home and personal
product under one roof and also during pandemic d-mart has improved their health
and safety measures, by recording customer information.

Supplementary service can be graphed into eight categories: information,
consultation, order- taking, hospitality, safekeeping, exceptions, billing and payment.
Role of employees
Serves customers by helping them select products. Drives sales through
engagement of customers, suggestive selling, and sharing product
knowledge. Greets and receives customers in a welcoming manner. …
Provides outstanding customer service.
Equipments used
Billing machine
Barcode scanner
Labeler
Sanitizers
Temperature gun
Weighing scale
Distribution channel used

Factory -> d mart -> customer

Process
Step 1 purchasing
Step 2 handling inventorys
Step 3 customer services
Step 4 accounting
Quality maintenance
DMart strives to have an inventory turnover that does not exceed 30 days, while
competitors have an average turnaround time of 70. This means that Dmart can get
their products off their shelves in less than 30 days, which helps them save on
costs to maintain unsold inventory and storage costs

Return and Refund Policy
Products purchased from our site can be returned for a refund at any DMart Ready
store within 7 days from the date of the invoice provided:

The product has not been used and has not been altered in any manner
The product is intact and in saleable condition, and
The product is accompanied by the original invoice of purchase.
The following types of products - once accepted by customers cannot be returned:
Refrigerated items such as Butter, Cheese, Dahi, etc.
Seasonal and Festive items such as Decoration lights, Gift Packs, etc.
Items purchased in Bulk quantities
Personal utility items such as undergarments, handkerchiefs, socks, and cosmetics,
Fresh food and non-food items such as vegetables, fruits, and flowers
Service pricing
Firstly, they add the cost of making services and additional amount to represent the
desired profit.

Physical evidence used by d mart.
The layout or interior design.
Packaging
Branding.
3) V mart
Core services
Its core services are that their customers and stakeholders are best served by creating
an executing future scenario in the consumption space leading to economic
development. They will be a trend setter in involving consumer brands and delivery
formats and by making consumption affordable for all customer segments.
Facilitating information – customers often require information about how to
obtain and use a product or service
Order-Taking – Customers need to know what is available and may want to
secure commitment to delivery. The process should be fast and smooth Billing
– Bills should be clear, accurate and intelligible
Payment – Customers may pay faster and more cheerfully if you make
transactions simple and convenient for them

Role of employees
Stacking the shelves and display areas, including fridges and freezers. ... Cleaning
the shelves and keeping stock neat and tidy. helping customers with any queries,
including showing them where items are. in a large store, specialising in one
particular department such as grocery or chilled foods
Equipments used
Electronic cash counting machine
Steam machine
Laptops
Tagging gun
Sewing equipments
Cleaning stuff

Omni channel

Customer service in a retail store can be broken down into three categories: in-store
assistance, transaction processing and handling complaints
Quality maintenance
A process to manage repairable and serialized spare parts. Recording of the
location and movement of parts stored outside the stores building, with input from
maintenance and operations people who are responsible for these parts.

V-Mart Shipment Policy:
V-Mart assures 'Anxiety Free Shipping' for all the products that you buy from us. We
ensure this by bringing together the essential elements of shipments such as
packaging, timely delivery, order status updates and support from our trusted logistics
partners. Hence, please be rest assured after placing the order as we promise to will
look after everything for your fast & convenient shopping experience.
Service pricing
Homogeneous services that are standards without specie service attributes are the best
examples of competition based pricing. In this method of pricing the price is
determined on the basis of competitor’s price. Price under such situations may be used
to gain short-term competitive advantage over rival


Layout
Fixture
Signage
4) Aditya birla fashion and retail limited

Core services
⇒ ABFRL undertakes to ensure so far as is reasonably practicable, that
persons not in their employment, who may be affected by our activities, are
not exposed to risks in their health and safety; to fully satisfy their legal
requirements with regard to Health & Safety Policy, so that they can fulfill our
statutory duties and legal obligations to consumers; and to not intentionally or
recklessly interfere with or misuse anything provided in the interest of health,
safety and welfare.
⇒Abfrl’s policy on health & safety at work can only be effective with consumer’s
active cooperation.
unique supplementary services for the retail sector cover every aspect of the life cycle
of a retail property and stand out for our highly effective consultancy and strategic
support for the clients
ABFRL’S experts in investment, planning, and consultancy are recognized across the
industry and offer world-class services to retail clients and investors.
Role of employees
A clothing store job description includes processing payments, handling the return
of merchandise and bagging or packaging clothing. You may also be asked by
customers to help them put together or accessorize an outfit, which requires an eye
for fashion.
Westside
A Store Clerk, or Store Associate, provides in-store assistance to customers
browsing inventory or checking out items. Their duties include welcoming

customers to the store, answering questions about products and using a cash
register to process purchases.
Equipments used
Price scanner
Tally stickers
Stationaries
Electronic gadgets
Steam machine

Multi channel

Process of employee attends their customer in retail store.
i. Focus on the customer.
ii. Show you are aware of them.
iii. Ask if they have visited before.
iv. Timing is everything.
v. Do not turn away from an approaching customer.
vi. Go the extra mile.
vii. Improve their check-out experience.
viii. Be discreet
Quality maintenance
Following step which the staff of ABFRL check in their store for quality assurances
o Measure garment dimensions. ...
o Check function of closures, buttons, zippers and other
accessories. ...
o Verify proper packaging and labeling of garments. ...
o Test fabric for conformance to quality standards.
P r ivac y P o lic y
ABFRL will use reasonable security measures to safeguard the confidentiality of your
personal identifiable information. Although we will put our best efforts to protect
your personal data, we cannot guarantee the security of your data transmitted to our
site; any transmission is at your own risk.
Service pricing
Expense ratio


ABFRL stores are the biggest physical evidence of the brand. The uniqueness of
stores, store planning, color & design etc are all unique across stores. The physical
evidence also includes its loyalty cards, carry bags etc. ABFRL is a winner of the
prestigious North-East consumer awards. It is also one of the most preferred Fashion
Retail destination of the year. Pantaloons also received the “Emerging market Retailer
of the year” award. It has also received HR excellence awards for some of its best
industry people management standards. It has also received awards for some of the
best loyalty program awards. Hence this concludes the Pantaloons marketing mix
5) Tata trent
Core services
Trent Limited accepts, without reservation, its legal obligation to provide, so far as is
reasonably practicable, a safe and healthy working environment for all employees,
wherever they may be located. Our commitment to Health & Safety ranks equally
with that which we give to operations, retailing, finance etc. and it has the full support
of the Managing Director. ⇒As an employee, you are our most important asset. It is
therefore our policy to provide and maintain so far as is reasonable practicable, a safe
place of work; a safe working environment; safe handling, safe plant, equipment, and
systems of work; and to provide such information, instruction, training and
supervision as is necessary to ensure health and safety.
Facilitating supplementary services include payment, billing, order-taking, and
information.
Role of employees
Greet customers and offer them assistance. Add up customers' total purchases and
accept payment. Inform customers about current sales, promotions, and policies
about payments and exchanges.
Equipments used
Type writer
Security scanner

Billing machine
Printer
Tagging gun

Chain store.

Service process of employees towards customer
1 start with a smile
2 Be civil and respectful
3 Treat customers with empathy & understanding
4 respond promptly and accurately
5 be reliable
6 explain the process
7 make information accessible
8 be the expect
9 anticipate customer need
10 look for the way to get to YES
11 ensure every encounter goes well
12 follow up
13 owns up to your mistake with
Humanity
14 make relationships matter
15 strive for great customer services
At all level.
Quality maintenance
Controlling garment quality starts with setting the right quality expectations and then
inspecting and testing your products
1. Set clear tolerance for garment measurement.
2. Conduct on site tests during pre-shipment garment inspection.
3. Perform lab testing for apparel quality control.

RETURN POLICY
1 We grant you a period of 30 days from the Order Confirmation date to return the
products (except those products mentioned below, for which the right to return /
exchange is excluded).
Service pricing
Expense ratio

Ambience
Spatial layout
Corporate branding(signs, symbols and artifacts

[Pick the date] CH 7 CONCLUSION
CHAPTER 7 CONCLUSION
About retail
The report reveals that there is huge scope for the growth of organized retailing and
improvement of retail sector
With the changing lifestyle, modernization and westernization there exists a huge scope
for the growth of retail store and is therefore a threat to unorganized retailing.
Retail store are able to provide almost all categories of items related to food, health,
beauty products, clothing & footwear, durable goods so it become quite easier for the
customer to buy from one shop and hence is a convinient way of shopping when
compared to unorganized retailing.
store are able to provide almost all categories of items related to food, health, beauty
products, clothing & footwear, durable goods so it become quite easier for the customer
to buy from one shop and hence is a convinient way of shopping when compared to
unorganized retailing.
Reliane retail
With the consumer spending that is prevalent in the economy, due to various reasons,
‘Reliance Retail’ is bound to grow. It has established a brand image in the minds of
consumers, the modern Indian family, the youngsters and the local shops as well.
However, competition is intense, be it from players like Amazon, Wal-Mart or D-Mart.
Reliance Retail has to stay ahead of its peers in order to grow and maintain a competitive
advantage. Finally, with its expansion into mid and low tier cities, it has tremendous
opportunity to capitalize the growth of consumerism in those markets.
The differentiators, we hope ‘Reliance Retail’ will sustain in the coming decades, are its
reach, exclusivity, reputation, and value proposition for everyone.
D mart
DMart strives to give its customers the best quality at a low price by leveraging its
financial strength, valuable real estate assets located in various parts of the country as
well as its extensive network of distribution facilities. This has helped it become one of
the most successful retail companies in India.
However, in this rapidly digitizing world, with Covid-19 is here to stay for a while and
the entry of different giants such as Reliance Retail, Amazon India, The Tata’s and
[Type text] Page 104

Walmart owned Flipkart, things are certainly going change in the coming decades and
DMart should work on having it’s all sides covered.
V mart
V-Mart is a complete family fashion store that provides its customers true value for their
money
V-MART offer customers a great shopping experience each time they visit V-Mart store
by offering a vast range of products under one roof. Maintaining high standards in quality
and design, V-Mart offers fashion garments at down-to-earth prices and over a period of
time has emerged as the destination of choice for bargain hunters and the fashionable
alike.
V-MART primarily operate in tier II & tier III cities with the chain of "Value Retail"
departmental stores. Our stores cater to the needs of the entire family altogether by
offering apparels, general merchandise and kirana goods.
Aditya birla fashion and retail

ABFRL emerged after the consolidation of the branded apparel businesses of Aditya
Birla Group comprising ABNL's Madura Fashion division and ABNL's subsidiaries -
Pantaloons Fashion and Retail (PFRL) and Madura Fashion & Lifestyle (MFL) in May
2015. Post the consolidation, PFRL was renamed Aditya Birla Fashion and Retail Ltd.
Tata trent
After all the research work and SWOT analysis of TATA trent ,I came to the conclusion
that Tata trent is an overall strong company that has found it's strength and expansion
through it's parent company -Tata Group and its numerous acquisitions and mergers. Tata
trent is a market leader in the fashion and retail with high market share. It's management
is strengthened by the collective experience of its partners and acquired companies this
includes general management, marketing, sales and operations.
TATA TRENT should come in Luxury segment with new strategies in the domestic
market. It should focus on increasing the proportion of market share in customer in
India. Developing new products and covering new market will always be their main
purpose.

the study on reliance retail, D mart, V mart, ABFRL and TATA trent of retail
sector is here by concluded.
The study was of a great help to provide an insight on retail sector and the
companies under it.

BIBLIOGRAPHY
Reliance retail:
https://en.wikipedia.org/wiki/Reliance_Retail
https://relianceretail.com/
https://www.moneycontrol.com/financials/relianceindustries/profit-lossVI/RI
https://www.moneycontrol.com/financials/relianceindustries/balance-sheetVI/RI#RI
https://www.moneycontrol.com/financials/relianceindustries/ratiosVI/RI#RI
D Mart:
https://www.dmartindia.com/
https://en.wikipedia.org/wiki/DMart
https://www.moneycontrol.com/india/stockpricequote/retail/avenuesupermarts/AS19
https://www.moneycontrol.com/financials/avenuesupermarts/profit-lossVI/AS19
https://www.moneycontrol.com/financials/avenuesupermarts/balance-sheetVI/AS19#AS19
https://www.moneycontrol.com/financials/avenuesupermarts/ratiosVI/AS19#AS19
V Mart:
https://www.vmartretail.com
https://www.vmart.co.in/about
https://www.moneycontrol.com/india/stockpricequote/retail/v-martretail/VR03

Aditya Birla Fashion and Retail:

https://www.moneycontrol.com/financials/adityabirlafashionretail/profit-lossVI/PFR
https://www.moneycontrol.com/financials/adityabirlafashionretail/ratiosVI/PFR#PFR
http://www.moneycontrol.com/financials/adityabirlafashionretail/balance-sheetVI/PFR#PFR
http://www.abfrl.com/
https://www.adityabirla.com/businesses/companies/aditya-birla-fashion-and-retail-limited
https://en.wikipedia.org/wiki/Aditya_Birla_Fashion_and_Retail
https://economictimes.indiatimes.com/aditya-birla-fashion-and-retail-ltd/stocks/companyid-
46091.cms
Tata Trent:
https://trentlimited.com/
https://www.moneycontrol.com/india/stockpricequote/retail/trent/T04
https://www.moneycontrol.com/financials/trent/balance-sheetVI/T04
https://www.moneycontrol.com/financials/trent/profit-lossVI/T04#T04
https://www.slideshare.net/ReportLinker/trent-limited-swot-analysis-company-profile

ANNEXURE
3.1 A. Trading and P&L account of year ended 2021
PARTICULARS RELIANCE D- V- ADITYA TATA

MART MART BIRLA TRENT
P&L ACCOUNT 2020 -21 2020-21 2020- 2020-21 2020-

21 21
INCOME:
REVENUE FROM OPERATIONS 278940.00 25966.61 1073.94 5146.01 2173.83

(GROSS)
Less: Excise / Service Tax / Other 33273.00 2237.23 0.00 0.00 162.03
Levies

(NET)
TOTAL OPERATING REVENUES 245667.00 23787.20 1075.46 5181.14 2047.53
Other Income 1481800 208.90 21.04 72.64 204.24
TOTAL REVENUE 260485.00 23996.10 1096 5253.78 2251.77
EXPENSES:
Cost of Materials Consumed 168262.00 0.00 0.00 419.23 0.00

Operating And Direct Expenses 18375.00 0.00 0.00 0.00 0.00
Changes in Inventories Of FG, WIP 610.00 -257.90 49.62 609.56 174.76

And Stock-In Trade
Employee Benefit Expenses 5024.00 495.13 116.88 823.91 255.02
Financial Costs 16211.00 34.48 58.95 498.39 237.98
Depreciation And Amortisation 9199.00 371.36 102.97 945.00 235.87

Expenses
Other Expenses 13565.00 1194.01 103.80 1225.30 559.07
TOTAL EXPENSES 237577.00 22451.31 1106.17 6030.22 2317.57
3.1 B. Trading and P&L account of year ended 2020

PARTICULARS RELIANCE D- V- ADITYA TATA
P&L ACCOUNT 2019-20 2019-20 2019-20 2019-20 2019-20
INCOME:

(GROSS)
Less: Excise / Service Tax / Other Levies 29224.00 2372.18 0.00 0.00 266.51
REVENUE FROM OPERATIONS (NET) 336953.00 24642.30 1661.59 8679.33 3141.09
Other Income 13566.00 63.33 4.48 65.09 151.76
TOTAL REVENUE 350519.00 24738.34 1666.50 8807.62 3329.43

EXPENSES:

Changes in Inventories Of FG, WIP And 77.00 -333.21 -148.94 -358.79 -78.18
Stock-In Trade
Financial Costs 12105.00 62.76 54.78 422.73 238.29
Depreciation And Amortisation Expenses 9728.00 339.81 93.92 876.82 231.13
Other Expenses 14306.00 1112.21 168.38 2253.00 697.62
TOTAL EXPENSES 305958.00 22955.5 1596.97 8816.71 3083.88
3.1 C.Trading and P&L account of year ended 2019

PARTICULARS RELIANCE D-MART V- ADITYA TATA
MART BIRLA TRENT
P&L ACCOUNT 2018-19 2018-19 2018-19 2018-19 2018-19
INCOME:

(GROSS)
Less: Excise / Service Tax / Other Levies 29967.00 194643.43 0.00 0.00 0.00
REVENUE FROM OPERATIONS (NET) 371616.00 19881.55 1432.17 8043.18 2491.20
Other Income 8822.00 51.41 5.92 64.78 36.30

TOTAL REVENUE 380438.00 19967.66 1439.67 8182.50 2567.98
EXPENSES:

Changes in Inventories Of FG, WIP And -3294.00 -429.18 -21.87 -228.50 -146.46
Stock-In Trade
Financial Costs 9751.00 47.15 1.61 187.42 36.75
Depreciation And Amortisation Expenses 10558.00 198.80 27.63 282.33 46.47
Other Expenses 14252.00 959.10 204.81 2725.66 810.34
TOTAL EXPENSES 333071.00 18520.02 1330.06 8033.40 2378.37
3.2 A. BALANCE SHEET AS ON 31 ST MARCH 2021
BALANCE SHEET (in rupees crores) RELIANCE D V ADITYA TATA

EQUITY AND LIABILITIES
SHAREHOLDER’S FUNDS
Equity share capital 6445.00 647.77 19.71 915.05 35.55
TOTAL SHARE CAPITAL 6445.00 647.77 19.71 915.56 35.55

Reserves and surplus 468038.00 11657.51 798.68 1721.87 2480.31
TOTAL RESERVES AND SURPLUS 468038.00 11657.51 798.68 1721.87 2480.31

TOTAL SHAREHOLDERS FUNDS 474483.00 12305.28 825.23 2685.07 2515.86
NON CURRENT LIABILITIES

long term borrowings 160598.00 0.00 0.00 801.58 0.00
Deferred tax liabilities(net) 30788.00 51.90 0.00 0.00 0.00
Other long term liabilities 4518.00 217.36 538.13 2072.67 2505.97
Long term provisions 1499.00 0.00 0.00 89.44 11.51
TOTAL NON CURRENT 197403.00 269.26 538.13 2963.69 2517.48

LIABILITIES
CURRENT LIABILITIES
Short term borrowing 33152.00 0.00 0.00 0.06 0.00
Trade payables 56999.00 565.54 191.68 2333.69 219.59
Other current liabilities 80735.00 484.11 71.50 1695.22 448.94
Short term provisions 901.00 22.20 0.00 84.91 5.20
TOTAL CURRENT LIABILITIES 210787.00 1071.85 263.19 4113.88 673.73

TOTAL CAPITAL AND 873673.00 13646.39 1626.54 9762.66 5707.07
LIABILITIES
ASSETS
NON CURRENT ASSETS

Tangible assets 292092.00 6619.90 693.78 2601.39 2831.67
Intangible assets 14741.00 9.45 2.76 1904.39 63.47
Capital work in progress 20765.00 1006.21 2.19 34.64 34.03
Other assets 0.00 91.49 0.00 0.00 28.11
FIXED ASSETS 339668.00 7727.05 698.73 4540.96 2957.28

Non - current investment 252620.00 402.30 3.62 689.53 1114.61

Deferred tax assets 0.00 0.00 25.27 321.23 108.01
Long term loans and advances 65698.00 0.00 12.83 2.59 1.84
Other non-current assets 4968.00 1556.15 4.16 536.10 210.12
TOTAL NON CURRENT ASSETS 662954.00 9685.50 744.61 6090.41 4391.86
CURRENT ASSETS
Current investments 64665.00 0.00 315.36 299.53 614.57
Inventories 37437.00 2167.33 428.31 1742.93 394.57
Trade Receivables 4159.00 72.10 0.00 722.40 20.57
Cash and cash equivalents 5573.00 1431.99 27.47 164.54 66.92
Short term loans and advances 993.00 0.00 0.54 6.49 74.92
Other current assets 67892.00 289.47 110.24 736.36 143.66
TOTAL CURRENT ASSETS 210719.00 3960.89 881.93 3672.25 1315.21

TOTAL ASSETS 873673.00 13646.39 1626.54 9762.66 5707.07
3.2 B. BALANCE SHEET AS ON 31 ST MARCH 2020
BALANCE SHEET (in rupees crores) RELIANCE D V ADITYA TATA






LIABILITIES
CURRENT LIABILITIES
Trade payables 71048.00 445.97 196.79 2273.34 256.47

LIABILITIES
ASSETS
NON CURRENT ASSETS

Tangible assets 297854.00 5707.69 663.38 2812.53 2524.83
Other assets 0.00 16.53 0.00 0.00 28.76

FIXED ASSETS 334443.00 6097.35 669.51 4540.96 2641.38

CURRENT ASSETS
Inventories 38802.00 1909.43 477.92 1742.93 586.52

TOTAL ASSETS 971699.00 12084.13 1223.65 9762.66 5395.09
3.2 C. BALANCE SHEET AS ON 31 ST MARCH 2019
BALANCE SHEET (in rupees cores) RELIANCE D V ADITYA TATA






LIABILITIES
CURRENT LIABILITIES
Trade payables 88241.00 458.28 148.26 2398.61 228.88

LIABILITIES
ASSETS
NON CURRENT ASSETS

Tangible assets 194895.00 4205.86 162.21 636.37 530.62


Other assets 0.00 18.10 0.00 0.00 32.48
FIXED ASSETS 314745.00 4610.78 169.50 2577.87 712.17

CURRENT ASSETS
Inventories 44144.00 1576.22 328.98 1921.28 489.40

TOTAL ASSETS 775745.00 6997.57 631.84 6621.07 2560.58
3.3 A. RATIO AND THEIR INTERPRETATION 2020-21
key Financial ratio (in Rs. Cr.) RELIAN D V ADIT TATA

CE MART MART YA
BIRLA
PER SHARE RATIO
PBIT/share(Rs) 60.70 24.38 25.01 -3.04 4.84

PBT share(Rs) 42.22 23.85 -4.90 -8.49 -2.03

Net profit/share (Rs) 49.56 17.99 -3.15 -7.10 -1.44
PROFITABILITY RATIOS
Return on Assets (%) 3.65 8.53 -0.38 -6.65 -0.89

Total Debt/Equity (X) 0.41 0.00 0.00 0.30 0.00
Asset Turnover Ratio (%) 28.11 174.31 66.11 53.07 35.87
LIQUIDITY RATIOS
Current Ratio (X) 1.04 3.70 3.35 0.89 1.95
Quick Ratio (X) 0.86 1.67 1.72 0.47 1.37
Inventory Turnover Ratio (X) 6.56 10.98 2.51 2.97 5.19
Dividend Payout Ratio (NP) (%) 12.27 0.00 0.00 0.00 -69.67
VALUATION RATIOS
Enterprise value (Cr) 1479239. 183444. 5427.77 19052. 26.648.

40 81 99 91
Market cap /net operating revenue 5.26 7.77 5.07 3.55 13.05
Retention ratio (%) 87.72 0.00 0.00 0.00 169.67
LEVRAGE RATIOS
Debt To Equity ( x ) 0.32 0.00 0.00 0.31 0.00

Interest Coverage Ratios ( % ) 3.33 36.62 0.84 -0.67 0.47

3.3 B. RATIOS AND THEIR INTERPRETATION AS ON 2019-

2020

CE MART MART YA
BIRLA
PER SHARE RATIO
PBIT/share(Rs) 89.39 28.49 25.01 5.34 4.84

PBT share(Rs) 63.60 27.52 -4.90 -0.12 -2.03
Net profit/share (Rs) 48.75 20.84 -3.15 -1.88 -1.44
Return on Assets (%) 3.18 11.17 -0.38 -1.49 -0.89

LIQUIDITY RATIOS
Current Ratio (X) 0.50 3.18 3.35 0.73 1.95
Quick Ratio (X) 0.39 0.53 1.72 0.32 1.37
VALUATION RATIOS
Enterprise value (Cr) 950998.0 142466. 5427.77 13950. 26.648.

6 23 79 91

Retention ratio (%) 87.53 0.00 0.00 0.00 169.67
LEVRAGE RATIOS
Debt To Equity ( x ) 0.65 0.00 0.00 0.31 0.00

3.3 C. RATIOS AND THEIR INTERPRETATION AS ON 2018-

2019

CE MART MART YA
BIRLA
PER SHARE RATIO
PBIT/share(Rs) 90.11 23.95 25.01 4.35 4.84

PBT share(Rs) 74.72 23.20 -4.90 1.93 -2.03
Net profit/share (Rs) 55.47 15.00 -3.15 4.15 -1.44
Return on Assets (%) 4.53 13.38 -0.38 4.85 -0.89

LIQUIDITY RATIOS
Current Ratio (X) 0.76 1.67 3.35 0.81 1.95

Quick Ratio (X) 0.54 0.37 1.72 0.35 1.37

VALUATION RATIOS
Enterprise value (Cr) 1017464. 91957.2 5427.77 18230. 26.648.

40 7 86 91
Retention ratio (%) 89.89 0.00 0.00 0.00 169.67
LEVRAGE RATIOS
Debt To Equity ( x ) 0.70 0.08 0.00 0.31 0.00


Retail Sector

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RETAIL SECTOR

Under the Guidance Of

At this point , we are about to finish our project work, it is our

Sr.no Particulars Page no

3.3 Ratios and their interpretation 44-47

13. Chapter 7: Conclusion from the study 104-106

CHAPTER 1: RETAIL SECTOR

DRB & BCP BBA COLLEGE Page 1

DRB & BCP BBA COLLEGE Page 2

1.2 Overall working of sector

DRB & BCP BBA COLLEGE Page 3

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1.3 Challenges faced by the sector in India

To achieve and maintain a foothold in an existing market, a prospective retail

DRB & BCP BBA COLLEGE Page 5

1. Lack of Technology Adoption : The availability, feasibility and adoption of

DRB & BCP BBA COLLEGE Page 6

DRB & BCP BBA COLLEGE Page 7

DRB & BCP BBA COLLEGE Page 8

1.4 SWOC analysis of retail sector

DRB & BCP BBA COLLEGE Page 9

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Customers are demanding an improved experience in terms of how to search, browse

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1.5 Major players in this sector

1.6 GDP contribution by sector

1.7 Facts and figure of retail sector

Following are five facts on India's retail sector:

DRB & BCP BBA COLLEGE Page 13

1.8 Global perspective

DRB & BCP BBA COLLEGE Page 14

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CHAPTER 2: COMPANY PROFILE

I. Name and location of company : reliance retail and

IV. Brief history :

DRB & BCP BBA COLLEGE Page 18

V. Name of founder and promoters: MUKESH AMBANI

Mukesh Ambani : Chairman and Managing Director

vi) Vision statement

DRB & BCP BBA COLLEGE Page 19

vii) Mission statement and value

viii) Organization structure and chart

DRB & BCP BBA COLLEGE Page 20

ix) SWOT Analysis

DRB & BCP BBA COLLEGE Page 21

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I Name and location: D mart and Mumbai, Maharastra.

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V Name and founders and promoters:

VII Mission and value statement:

DRB & BCP BBA COLLEGE Page 24

VIII Organizational structure:

Chairperson ( Mr. Dimani )

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XII Any other specific details.

DRB & BCP BBA COLLEGE Page 27

focused on sustained economic performance, we are also acutely aware of the

I Name and location: V MART, New Delhi

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