The study evaluates the financial performance of Sainsbury Plc and compares it with its competitor, Tesco Plc. The analysis reveals that Sainsbury's net profit ratio is higher (2.33%) compared to Tesco's (0.25%). Additionally, Sainsbury's gearing ratio is lower than Tesco's, indicating a better financial position for the former. In terms of liquidity, both companies have similar performance. Overall, the study concludes that Sainsbury Plc has a better financial performance compared to Tesco Plc.