This report provides a detailed analysis of financial records of Tesco and Walmart company for 4 years, necessity and importance of examination of working capital for both organisations before taking any decisions, and critical evaluation of annual cash flow record of both firms. It includes calculation of liquidity ratios such as current ratio, quick ratio and in case of profitability ratios gross profit, operating ratio, operating profit ratio and net profit ratio are computed. It helps to understand the positioning and solvency of a business in competitive environment.