This comprehensive business report examines the various elements affecting the operational efficiency of a company known as M & S Ltd. The research methodology involved extensive literature review, observation and interviews with employees to assess management strategies, leadership roles, performance evaluation techniques, team structure dynamics, communication channels, and employee motivation levels. Key findings suggest that while M&S has efficient operational systems in place, there is a significant gap between managers' and leaders' roles leading to confusion among employees. Implementing transformational leadership and Six Sigma methodology can optimize operations and improve performance evaluation.